{
  "urn": "urn:us-la:rs:47:461",
  "title_number": "47",
  "section_number": "461",
  "citation": "R.S. 47:461",
  "heading": "General",
  "text": "There shall be paid to the commissioner, for the registration and licensing by the State of Louisiana of all vehicles and motor vehicles, an annual registration license fee or tax according to the classifications and rates hereinafter set forth.\n\n{{NOTE: SEE ACTS 1987, NO. 759.}}",
  "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": "4",
      "name": "VEHICLE REGISTRATION LICENSE TAX"
    },
    {
      "level": "part",
      "number": "II",
      "name": "LEVY OF REGISTRATION LICENSE FEE OR TAX"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 4 › Part II",
  "acts_citations": [],
  "acts_citations_raw": null,
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=102141",
  "website_law_id": 102141,
  "scrape_timestamp": "2026-05-22T23:36:37Z",
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}