{
  "urn": "urn:us-la:rs:47:829",
  "title_number": "47",
  "section_number": "829",
  "citation": "R.S. 47:829",
  "heading": "Refunds",
  "text": "The secretary of the Department of Revenue is authorized to make refunds of any amount determined to be an overpayment of the tax by error of the taxpayer out of any current collections of the tax.",
  "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"
    },
    {
      "act_year": 1997,
      "act_number": 658,
      "section": 2,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1997, No. 658, §2. {{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 8, §4, EFF. MARCH 27, 1984.}}",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=102589",
  "website_law_id": 102589,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:e78369236739be4d26884cc69b152be352e675d56a4dd45beb2cf9088c09c6f4",
  "schema_version": "1.0.0"
}