{
  "urn": "urn:us-la:rs:47:2610",
  "title_number": "47",
  "section_number": "2610",
  "citation": "R.S. 47:2610",
  "heading": "Exceptions",
  "text": "Nothing in this Part requires persons lawfully in possession of marijuana or a controlled dangerous substance to pay the tax required under this Part.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "IV",
      "name": "MISCELLANEOUS TAXES"
    },
    {
      "level": "chapter",
      "number": "3",
      "name": "MISCELLANEOUS TAXES"
    },
    {
      "level": "part",
      "number": "I",
      "name": "MARIJUANA AND CONTROLLED DANGEROUS SUBSTANCES TAX"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle IV › Chapter 3 › Part I",
  "acts_citations": [
    {
      "act_year": 1990,
      "act_number": 90,
      "section": 1,
      "effective_date": "1991-01-01",
      "effective_date_raw": "Jan. 1, 1991",
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 1990, No. 90, §1, eff. Jan. 1, 1991.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101657",
  "website_law_id": 101657,
  "scrape_timestamp": "2026-05-22T23:36:41Z",
  "source_html_hash": "sha256:3a5c0e4fa5aa1c67252746fc73447b4417b99bfbadb80b83b110b458d657c820",
  "schema_version": "1.0.0"
}