{
  "urn": "urn:us-la:rs:47:481",
  "title_number": "47",
  "section_number": "481",
  "citation": "R.S. 47:481",
  "heading": "Disposition of collections",
  "text": "Except as provided in R.S. 47:480, all fees and taxes provided for in this Chapter, including the permit fees, shall be paid to the state treasurer on or before the tenth day of each month following their collection and shall be credited to the account of the Transportation Trust Fund, the State Highway Improvement Fund, state highway fund No. 2, the New Orleans Ferry Fund, and the Regional Maintenance and Improvement Fund, as provided by law.",
  "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": 2,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    },
    {
      "act_year": 1999,
      "act_number": 897,
      "section": 1,
      "effective_date": "1999-07-02",
      "effective_date_raw": "July 2, 1999",
      "role": "amendment"
    },
    {
      "act_year": 2006,
      "act_number": 708,
      "section": 1,
      "effective_date": "2006-07-01",
      "effective_date_raw": "July 1, 2006",
      "role": "amendment"
    },
    {
      "act_year": 2008,
      "act_number": 11,
      "section": 1,
      "effective_date": "2008-03-24",
      "effective_date_raw": "March 24, 2008",
      "role": "amendment"
    },
    {
      "act_year": 2011,
      "act_number": 390,
      "section": 1,
      "effective_date": "2012-07-01",
      "effective_date_raw": "July 1, 2012",
      "role": "amendment"
    },
    {
      "act_year": 2012,
      "act_number": 865,
      "section": 2,
      "effective_date": "2013-01-01",
      "effective_date_raw": "Jan. 1, 2013",
      "role": "amendment"
    },
    {
      "act_year": 2013,
      "act_number": 273,
      "section": 1,
      "effective_date": "2013-07-01",
      "effective_date_raw": "July 1, 2013",
      "role": "amendment"
    },
    {
      "act_year": 2019,
      "act_number": 362,
      "section": 4,
      "effective_date": "2019-06-11",
      "effective_date_raw": "June 11, 2019",
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Added by Acts 1950, No. 20, §2; Acts 1999, No. 897, §1, eff. July 2, 1999; Acts 2000, 2d Ex. Sess., No. 3, §1, eff. June 30, 2000; Acts 2006, No. 708, §1, eff. July 1, 2006; Acts 2008, 2 nd Ex. Sess., No. 11, §1, eff. March 24, 2008; Acts 2011, No. 390, §1, eff. July 1, 2012; Acts 2012, No. 865, §2, eff. Jan. 1, 2013; Acts 2013, No. 273, §1, eff. July 1, 2013; Acts 2019, No. 362, §4, eff. June 11, 2019.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=102279",
  "website_law_id": 102279,
  "scrape_timestamp": "2026-05-22T23:36:38Z",
  "source_html_hash": "sha256:20e18abf32812f5f70ae4c5dcba320a11d0a01ae3035570fde8316b89b3371b8",
  "schema_version": "1.0.0"
}