{
  "urn": "urn:us-la:rs:47:464",
  "title_number": "47",
  "section_number": "464",
  "citation": "R.S. 47:464",
  "heading": "Road tractors",
  "text": "On each road tractor, an annual registration or license tax, on the basis of seven dollars and fifty cents ($7.50) per thousand pounds gross weight of such vehicle shall be imposed, provided that the minimum charge thereon shall not be less than twenty-five dollars ($25.00).",
  "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": [],
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  "source_url": "https://legis.la.gov/legis/Law.aspx?d=102257",
  "website_law_id": 102257,
  "scrape_timestamp": "2026-05-22T23:36:37Z",
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