{
  "urn": "urn:us-la:rs:47:3205",
  "title_number": "47",
  "section_number": "3205",
  "citation": "R.S. 47:3205",
  "heading": "Rules and regulations",
  "text": "Louisiana Economic Development may make and promulgate such rules and regulations consistent with the provisions of this Chapter, as are necessary to carry out the provisions of this Chapter.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "V",
      "name": "EXEMPTIONS FOR INDUSTRY"
    },
    {
      "level": "chapter",
      "number": "1",
      "name": "CONTRACTS WITH BOARD OF COMMERCE AND INDUSTRY ON RECOMMENDATION OF GOVERNOR"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle V › Chapter 1",
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    {
      "act_year": 1976,
      "act_number": 381,
      "section": 1,
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      "role": "amendment"
    },
    {
      "act_year": 1989,
      "act_number": 491,
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      "role": "amendment"
    },
    {
      "act_year": 2005,
      "act_number": 403,
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      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Acts 1966, Ex.Sess., No. 12, §6. Amended by Acts 1976, No. 381, §1; Acts 1989, No. 491, §1; Acts 2005, No. 403, §1.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101951",
  "website_law_id": 101951,
  "scrape_timestamp": "2026-05-22T23:36:41Z",
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