{
  "urn": "urn:us-la:rs:47:1691",
  "title_number": "47",
  "section_number": "1691",
  "citation": "R.S. 47:1691",
  "heading": "Refunds, source",
  "text": "The refunds authorized by this Part shall be made from any funds in the hands of the collector of revenue or previously remitted by the collector to the state treasurer from collection of taxes on gasoline.",
  "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": 1975,
      "act_number": 384,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Added by Acts 1975, No. 384, §1.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101330",
  "website_law_id": 101330,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:253cd3982d21aaaa8fb6229433bc33a14b6a6bcf10b13c07fd7fc83ac8ff334d",
  "schema_version": "1.0.0"
}