{
  "urn": "urn:us-la:rs:47:771",
  "title_number": "47",
  "section_number": "771",
  "citation": "R.S. 47:771",
  "heading": "Application of provisions",
  "text": "The provisions of this Part are supplemental to the provisions of Parts I, II, and III of this Chapter, and shall apply to the administration and enforcement of those Parts and the collection of taxes thereunder. In case of a conflict between the provisions of those Parts and the provisions of this Part, the former shall prevail.",
  "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": "IV",
      "name": "PROVISIONS COMMON TO TAXES ON GASOLINE OR MOTOR FUEL AND LUBRICATING OILS"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 7 › Part IV",
  "acts_citations": [],
  "acts_citations_raw": null,
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=102498",
  "website_law_id": 102498,
  "scrape_timestamp": "2026-05-22T23:36:38Z",
  "source_html_hash": "sha256:a55845b50a1a09d4145c3304bedac63a212a3cf240334056accff1918c3be5fa",
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}