{
  "urn": "urn:us-la:rs:47:4319",
  "title_number": "47",
  "section_number": "4319",
  "citation": "R.S. 47:4319",
  "heading": "Rules and regulations",
  "text": "Louisiana Economic Development and the board 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": "4",
      "name": "LIMITED EXEMPTION FOR DOWNTOWN, HISTORIC, AND ECONOMIC DEVELOPMENT DISTRICTS"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle V › Chapter 4",
  "acts_citations": [
    {
      "act_year": 1983,
      "act_number": 445,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Added by Acts 1983, No. 445, §1.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=102131",
  "website_law_id": 102131,
  "scrape_timestamp": "2026-05-22T23:36:41Z",
  "source_html_hash": "sha256:cc0892cd2c5fb6f42f4d7584d0eaa23ee0f666626e2a14c72bff2d3b1d987037",
  "schema_version": "1.0.0"
}