{
  "urn": "urn:us-la:rs:47:6",
  "title_number": "47",
  "section_number": "6",
  "citation": "R.S. 47:6",
  "heading": "Definitions",
  "text": "The term \"tax\" or \"taxes\" as used in R.S. 47:3 through 47:5 shall include (1) any and all penalties lawfully imposed pursuant to a taxing statute, and (2) interest charges lawfully added to the tax liability.",
  "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": 4,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 1950, No. 19, §4.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=102353",
  "website_law_id": 102353,
  "scrape_timestamp": "2026-05-22T23:36:33Z",
  "source_html_hash": "sha256:48ff0b7d2beb8ecd4fd21ad981f9bc2216b108ca00fa0e967f4340a15d74dfd9",
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}