{
  "urn": "urn:us-la:rs:47:316",
  "title_number": "47",
  "section_number": "316",
  "citation": "R.S. 47:316",
  "heading": "Collector to provide forms",
  "text": "The collector shall design, prepare, print and furnish to all dealers, or make available to them, all necessary forms for filing returns, and instructions to insure a full collection from dealers and an accounting for the taxes due; but failure of any dealer to secure these forms shall not relieve the dealer from the payment of the tax at the time in the manner herein provided.",
  "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": "2",
      "name": "SALES TAX"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 2",
  "acts_citations": [],
  "acts_citations_raw": null,
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101943",
  "website_law_id": 101943,
  "scrape_timestamp": "2026-05-22T23:36:35Z",
  "source_html_hash": "sha256:a92962b6c3132723dbb88c33979e63f020168104f2f80e7a8ad42a223a4b8bb1",
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}