{
  "urn": "urn:us-la:rs:47:476",
  "title_number": "47",
  "section_number": "476",
  "citation": "R.S. 47:476",
  "heading": "Common carrier vehicle substitutions",
  "text": "The amount of the registration or license tax applied to a vehicle classified as a common carrier in excess of the amount which would be applied to it if it were not so classified, may be deducted from the registration or license tax due on any vehicle substituted therefor in such service during any registration period proportionately when the vehicle is sold or otherwise disposed of during such period, or is definitely withdrawn from such use or service, and such other vehicle substituted therefor.",
  "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=102272",
  "website_law_id": 102272,
  "scrape_timestamp": "2026-05-22T23:36:37Z",
  "source_html_hash": "sha256:52f52ee936839fee43056c807d32e5971526244bebf87c95ea5d1f2e08cc950c",
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}