{
  "urn": "urn:us-la:rs:47:291",
  "title_number": "47",
  "section_number": "291",
  "citation": "R.S. 47:291",
  "heading": "Application of Part",
  "text": "The provisions of this Part shall apply only to individual taxpayers. This Part is not applicable to estates or trusts.",
  "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": "III",
      "name": "PROVISIONS FOR INDIVIDUALS"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 1 › Part III",
  "acts_citations": [
    {
      "act_year": 1980,
      "act_number": 316,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 1980, No. 316, §1.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101755",
  "website_law_id": 101755,
  "scrape_timestamp": "2026-05-22T23:36:34Z",
  "source_html_hash": "sha256:8d5c168c7efeef416d56cb1115c1233d29e94cb120822c5a62d637a9ec9a00c0",
  "schema_version": "1.0.0"
}