{
  "urn": "urn:us-la:rs:47:281",
  "title_number": "47",
  "section_number": "281",
  "citation": "R.S. 47:281",
  "heading": "Administration; general",
  "text": "Except as specifically provided to the contrary in this Chapter, all matters pertaining to the administration of this Chapter shall be governed by the provisions of Chapter 18 of this Subtitle.*\n\n*R.S. 47:1501 et seq.",
  "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": "H",
      "name": "ADMINISTRATIVE PROVISIONS"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 1 › Part II › Subpart H",
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  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101667",
  "website_law_id": 101667,
  "scrape_timestamp": "2026-05-22T23:36:34Z",
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