{
  "urn": "urn:us-la:rs:47:480",
  "title_number": "47",
  "section_number": "480",
  "citation": "R.S. 47:480",
  "heading": "Cost of collection",
  "text": "The cost of collecting the taxes imposed by this chapter, except the cost of license plates, shall be paid by the commissioner, and for the purpose he shall withhold from the first sums collected hereunder a sum not to exceed $250,000.00.",
  "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": [
    {
      "act_year": 1950,
      "act_number": 20,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    },
    {
      "act_year": 1954,
      "act_number": 425,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    },
    {
      "act_year": 1957,
      "act_number": 17,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    },
    {
      "act_year": 1972,
      "act_number": 96,
      "section": 6,
      "effective_date": "1973-01-01",
      "effective_date_raw": "Jan. 1, 1973",
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Amended by Acts 1950, No. 20, §1; Acts 1954, No. 425, §1; Acts 1957, No. 17, §1; Acts 1972, No. 96, §6, eff. Jan. 1, 1973.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=102278",
  "website_law_id": 102278,
  "scrape_timestamp": "2026-05-22T23:36:38Z",
  "source_html_hash": "sha256:2613297388c2044ce5d0d00c4d4fd3379d82cca090ae8fd7a2345426e250a18b",
  "schema_version": "1.0.0"
}