{
  "urn": "urn:us-la:rs:47:227",
  "title_number": "47",
  "section_number": "227",
  "citation": "R.S. 47:227",
  "heading": "Offset against tax",
  "text": "Every insurance company shall be entitled to an offset against any tax incurred under this Chapter, in the amount of any taxes, based on premiums, paid by it during the preceding twelve months, by virtue of any law of this state.",
  "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": "1",
      "name": "INCOME TAX"
    },
    {
      "level": "part",
      "number": "II",
      "name": "SUPPLEMENTAL PROVISIONS"
    },
    {
      "level": "subpart",
      "number": "E",
      "name": "INSURANCE COMPANIES"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 1 › Part II › Subpart E",
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      "act_year": 2015,
      "act_number": 125,
      "section": 2,
      "effective_date": "2015-07-01",
      "effective_date_raw": "July 1, 2015",
      "role": "enactment"
    },
    {
      "act_year": 2016,
      "act_number": 29,
      "section": 1,
      "effective_date": "2016-06-17",
      "effective_date_raw": "June 17, 2016",
      "role": "amendment"
    },
    {
      "act_year": 2016,
      "act_number": 29,
      "section": 2,
      "effective_date": "2016-06-17",
      "effective_date_raw": "June 17, 2016",
      "role": "amendment"
    },
    {
      "act_year": 2017,
      "act_number": 400,
      "section": 1,
      "effective_date": "2017-06-26",
      "effective_date_raw": "June 26, 2017",
      "role": "amendment"
    },
    {
      "act_year": 2017,
      "act_number": 400,
      "section": 2,
      "effective_date": "2017-06-26",
      "effective_date_raw": "June 26, 2017",
      "role": "amendment"
    },
    {
      "act_year": 2017,
      "act_number": 400,
      "section": 4,
      "effective_date": "2017-06-26",
      "effective_date_raw": "June 26, 2017",
      "role": "amendment"
    },
    {
      "act_year": 2017,
      "act_number": 403,
      "section": 2,
      "effective_date": "2017-06-26",
      "effective_date_raw": "June 26, 2017",
      "role": "amendment"
    },
    {
      "act_year": 2017,
      "act_number": 403,
      "section": 3,
      "effective_date": "2017-06-26",
      "effective_date_raw": "June 26, 2017",
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Acts 2015, No. 125, §2 eff. July 1, 2015; Acts 2016, 1 st Ex. Sess., No. 29, §§1, 2, eff. June 17, 2016; Acts 2017, No. 400, §§1, 2, 4, eff. June 26, 2017; Acts 2017, No. 403, §§2, 3, eff. June 26, 2017.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101576",
  "website_law_id": 101576,
  "scrape_timestamp": "2026-05-22T23:36:34Z",
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