{
  "urn": "urn:us-la:rs:47:1688",
  "title_number": "47",
  "section_number": "1688",
  "citation": "R.S. 47:1688",
  "heading": "Suspension of dealer's permit",
  "text": "Whenever the secretary determines that a dealer holding a permit under R.S. 47:1683 has violated any of the provisions of this Part, he shall suspend the permit of such dealer for a period of not less than six months nor more than one year; provided that any dealer aggrieved by such action on the part of the secretary may appeal suspensively to the Board of Tax Appeals.",
  "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": 8,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    },
    {
      "act_year": 2014,
      "act_number": 198,
      "section": 1,
      "effective_date": "2014-07-01",
      "effective_date_raw": "July 1, 2014",
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Acts 1950, No. 371, §8; Acts 2014, No. 198, §1, eff. July 1, 2014.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101327",
  "website_law_id": 101327,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:647534e17c419e1039384ce4f7a9ff0d07ddbdb251623a76c382bd9e15147250",
  "schema_version": "1.0.0"
}