{
  "urn": "urn:us-la:rs:47:298",
  "title_number": "47",
  "section_number": "298",
  "citation": "R.S. 47:298",
  "heading": null,
  "text": null,
  "status": "repealed",
  "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": [],
  "acts_citations_raw": "Repealed by Acts 2021, No. 395, §2, eff. Jan. 1, 2022.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101770",
  "website_law_id": 101770,
  "scrape_timestamp": "2026-05-22T23:36:35Z",
  "source_html_hash": "sha256:be6617e4fb056ac1e89c5e632815d504c8c2bafbcd9bb7883abcf6ba9f10a10d",
  "schema_version": "1.0.0"
}