{
  "urn": "urn:us-la:rs:47:824",
  "title_number": "47",
  "section_number": "824",
  "citation": "R.S. 47:824",
  "heading": "Amount due",
  "text": "The amount of tax shall be determined and shall be due at the time the hazardous waste is received at the disposal site or at the time of disposal, whichever occurs first.",
  "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-A",
      "name": "TAXATION OF DISPOSAL AND STORAGE OF HAZARDOUS WASTE"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 7-A",
  "acts_citations": [
    {
      "act_year": 1984,
      "act_number": 8,
      "section": 3,
      "effective_date": "1984-07-01",
      "effective_date_raw": "July 1, 1984",
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984. {{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=102584",
  "website_law_id": 102584,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:28a88780dd5dc939775c453a589d7af751b82f8818286dbf8ec1e743422be76d",
  "schema_version": "1.0.0"
}