{
  "urn": "urn:us-la:rs:47:1683",
  "title_number": "47",
  "section_number": "1683",
  "citation": "R.S. 47:1683",
  "heading": "Special permit as refund gasoline distributor",
  "text": "Every dealer desiring to sell gasoline to persons who will use the gasoline for refundable purposes shall, before making such sales of gasoline, obtain from the collector of revenue a special permit as a refund gasoline distributor, which upon proper application shall be issued by the collector without charge.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "II",
      "name": "PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUE"
    },
    {
      "level": "chapter",
      "number": "18",
      "name": "ADMINISTRATIVE PROVISIONS"
    },
    {
      "level": "part",
      "number": "VIII",
      "name": "REFUNDS OF GASOLINE TAXES"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 18 › Part VIII",
  "acts_citations": [
    {
      "act_year": 1950,
      "act_number": 371,
      "section": 3,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 1950, No. 371, §3.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101322",
  "website_law_id": 101322,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:55b13f6ace89ae101f66715ab4897ba840437113797c3ffdf510ea98239da2fc",
  "schema_version": "1.0.0"
}