{
  "urn": "urn:us-la:rs:47:52",
  "title_number": "47",
  "section_number": "52",
  "citation": "R.S. 47:52",
  "heading": "Exclusion from gross income; compensation or retired pay received by war veterans from United States",
  "text": "Compensation or retired pay received from the United States by any veteran of the military or naval forces of the United States of World War II, who is a citizen or resident of Louisiana and who has been honorably discharged from the military or naval forces as a result of a physical disability, shall not be included in gross income and shall be exempt from taxation under this Chapter.",
  "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=102323",
  "website_law_id": 102323,
  "scrape_timestamp": "2026-05-22T23:36:33Z",
  "source_html_hash": "sha256:c1175423acd039b9b6fadb424851eb38f7df2b21426814f87618f53ae8c0e406",
  "schema_version": "1.0.0"
}