{
  "urn": "urn:us-la:rs:47:48",
  "title_number": "47",
  "section_number": "48",
  "citation": "R.S. 47:48",
  "heading": "Exclusion from gross income; interest on Louisiana state or local government obligations",
  "text": "The amount of interest received upon obligations of the State of Louisiana, or any political or municipal subdivision thereof, to such extent as is now exempt by law shall not be included in gross income.",
  "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": "1",
      "name": "INCOME TAX"
    },
    {
      "level": "part",
      "number": "I",
      "name": "GENERAL PROVISIONS"
    },
    {
      "level": "subpart",
      "number": "C",
      "name": "COMPUTATION OF NET INCOME"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 1 › Part I › Subpart C",
  "acts_citations": [],
  "acts_citations_raw": null,
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=102277",
  "website_law_id": 102277,
  "scrape_timestamp": "2026-05-22T23:36:33Z",
  "source_html_hash": "sha256:c6c2274d04bc36d5b09ffd400df5450e9b37d4e11f11215d8b48794aebd87687",
  "schema_version": "1.0.0"
}