{
  "urn": "urn:us-la:rs:47:711",
  "title_number": "47",
  "section_number": "711",
  "citation": "R.S. 47:711",
  "heading": "Imposition of tax",
  "text": "There is hereby levied a tax of sixteen cents per gallon on all gasoline and motor fuels sold, used, or consumed in the state of Louisiana for domestic consumption.",
  "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": "7",
      "name": "TAXES ON PETROLEUM PRODUCTS"
    },
    {
      "level": "part",
      "number": "I",
      "name": "GASOLINE TAXES"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 7 › Part I",
  "acts_citations": [
    {
      "act_year": 1975,
      "act_number": 503,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    },
    {
      "act_year": 1984,
      "act_number": 11,
      "section": 1,
      "effective_date": "1984-07-01",
      "effective_date_raw": "July 1, 1984",
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Amended by Acts 1968, Ex.Sess., No. 7, §1; Acts 1975, No. 503, §1; Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984. {{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=102468",
  "website_law_id": 102468,
  "scrape_timestamp": "2026-05-22T23:36:38Z",
  "source_html_hash": "sha256:aea56f5e47781d3dba942dbd1a18d7246a7ecb1183ebf4930d8d5bcc07a1b146",
  "schema_version": "1.0.0"
}