{
  "urn": "urn:us-la:rs:47:5",
  "title_number": "47",
  "section_number": "5",
  "citation": "R.S. 47:5",
  "heading": "Authority of domestic officials to sue",
  "text": "Each official of the State of Louisiana and of each political subdivision of this state, who is charged by law with the duty of collecting a tax, shall be the proper party to bring suits in his official capacity for the collection of such taxes.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "I",
      "name": "PRELIMINARY AND GENERAL PROVISIONS"
    },
    {
      "level": "chapter",
      "number": "1",
      "name": "GENERAL PROVISIONS"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle I › Chapter 1",
  "acts_citations": [
    {
      "act_year": 1950,
      "act_number": 19,
      "section": 3,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 1950, No. 19, §3.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=102282",
  "website_law_id": 102282,
  "scrape_timestamp": "2026-05-22T23:36:33Z",
  "source_html_hash": "sha256:0b1a141035a44e602d44717a37cebdd115fa5edf92cbb587c737a73586f93c9c",
  "schema_version": "1.0.0"
}