{
  "urn": "urn:us-la:rs:47:641",
  "title_number": "47",
  "section_number": "641",
  "citation": "R.S. 47:641",
  "heading": "Delinquent tax",
  "text": "The tax provided by this Part shall become delinquent after the date fixed for each monthly report to be filed in the office of the collector, and from such time shall be subject to the addition of interest, penalties, and costs as provided in Chapter 18, Subtitle II of this Title. 1",
  "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": "6",
      "name": "TAXES ON NATURAL RESOURCES"
    },
    {
      "level": "part",
      "number": "I",
      "name": "GENERAL SEVERANCE TAX"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 6 › Part I",
  "acts_citations": [
    {
      "act_year": 1958,
      "act_number": 2,
      "section": 5,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Amended by Acts 1958, Ex.Sess., No. 2, §5. 1 R.S. 47:1501 et seq.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=102414",
  "website_law_id": 102414,
  "scrape_timestamp": "2026-05-22T23:36:38Z",
  "source_html_hash": "sha256:46b2e347735350ac6fab45013a9f354ca102d3589c01faadfc1fcb95ef7287b3",
  "schema_version": "1.0.0"
}