{
  "urn": "urn:us-la:rs:47:1858",
  "title_number": "47",
  "section_number": "1858",
  "citation": "R.S. 47:1858",
  "heading": "General provisions",
  "text": "The Louisiana Tax Commission is entitled to exercise all power and authority necessary and incidental to the performance of any duty under this Subtitle, including without limitation those powers of the Louisiana Tax Commission set forth in Title 47, Section 1989 of the Louisiana Revised Statutes of 1950.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "III",
      "name": "PROVISIONS RELATING TO AD VALOREM TAXES"
    },
    {
      "level": "chapter",
      "number": "2",
      "name": "STATE SUPERVISION OF LEVY AND ASSESSMENT"
    },
    {
      "level": "part",
      "number": "III",
      "name": "ASSESSMENT OF PUBLIC SERVICE PROPERTIES"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle III › Chapter 2 › Part III",
  "acts_citations": [
    {
      "act_year": 1976,
      "act_number": 703,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Added by Acts 1976, No. 703, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101368",
  "website_law_id": 101368,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:a0e05d4afbd273dea4d025f2411142af138697f73392fc52318966b4702a3d2a",
  "schema_version": "1.0.0"
}