{
  "urn": "urn:us-la:rs:47:2651",
  "title_number": "47",
  "section_number": "2651",
  "citation": "R.S. 47:2651",
  "heading": "Imposition of tax",
  "text": "There shall be a tax levied upon all sales of property at public auction to be imposed and collected as provided in Title 5.",
  "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": "II",
      "name": "TAX ON SALES AT PUBLIC AUCTION"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle IV › Chapter 3 › Part II",
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  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101663",
  "website_law_id": 101663,
  "scrape_timestamp": "2026-05-22T23:36:41Z",
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