{
  "urn": "urn:us-la:rs:47:4306",
  "title_number": "47",
  "section_number": "4306",
  "citation": "R.S. 47:4306",
  "heading": "Rules and regulations",
  "text": "Louisiana Economic Development and the Board of Commerce and Industry 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": "3",
      "name": "EXEMPTIONS FOR MANUFACTURING ESTABLISHMENTS"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle V › Chapter 3",
  "acts_citations": [
    {
      "act_year": 1982,
      "act_number": 773,
      "section": 1,
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      "role": "enactment"
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    {
      "act_year": 2005,
      "act_number": 403,
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      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Added by Acts 1982, No. 773, §1; Acts 2005, No. 403, §1.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=102122",
  "website_law_id": 102122,
  "scrape_timestamp": "2026-05-22T23:36:41Z",
  "source_html_hash": "sha256:a50f35c891d4d732df7dd3643413014004350f6d6d4ddc7f40e1a90bcdbdef98",
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