{
  "urn": "urn:us-la:rs:47:6001",
  "title_number": "47",
  "section_number": "6001",
  "citation": "R.S. 47:6001",
  "heading": "Tax exemption; certain aircraft",
  "text": "A. No personal property tax shall be imposed on any aircraft with an operating empty weight less than seven thousand pounds which is owned by a private individual or limited liability company and used in 14 CFR Part 91 operation.\n\nB. Repealed by Acts 2025, No. 283, §2, eff. Jan. 1, 2026.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "VII",
      "name": "MISCELLANEOUS EXEMPTIONS"
    },
    {
      "level": "chapter",
      "number": "1",
      "name": "EXEMPTIONS FROM STATE AND LOCAL TAXES"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle VII › Chapter 1",
  "acts_citations": [
    {
      "act_year": 1980,
      "act_number": 567,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    },
    {
      "act_year": 1982,
      "act_number": 161,
      "section": 1,
      "effective_date": "1982-10-01",
      "effective_date_raw": "Oct. 1, 1982",
      "role": "amendment"
    },
    {
      "act_year": 1982,
      "act_number": 834,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    },
    {
      "act_year": 2024,
      "act_number": 11,
      "section": 2,
      "effective_date": "2024-12-04",
      "effective_date_raw": "Dec. 4, 2024",
      "role": "amendment"
    },
    {
      "act_year": 2025,
      "act_number": 283,
      "section": 1,
      "effective_date": "2026-01-01",
      "effective_date_raw": "Jan. 1, 2026",
      "role": "amendment"
    },
    {
      "act_year": 2025,
      "act_number": 283,
      "section": 2,
      "effective_date": "2026-01-01",
      "effective_date_raw": "Jan. 1, 2026",
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Added by Acts 1980, No. 567, §1. Amended by Acts 1982, No. 161, §1, eff. Oct. 1, 1982; Acts 1982, No. 834, §1; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024; Acts 2025, No. 283, §§1, 2, eff. Jan. 1, 2026.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=102356",
  "website_law_id": 102356,
  "scrape_timestamp": "2026-05-22T23:36:41Z",
  "source_html_hash": "sha256:385d956efbdb886892ddc88a8d6e36317bd347ea8f33c06c81ae022891a44203",
  "schema_version": "1.0.0"
}