{
  "urn": "urn:us-la:rs:47:830",
  "title_number": "47",
  "section_number": "830",
  "citation": "R.S. 47:830",
  "heading": "Suspension of prescription",
  "text": "Any prescription running against the tax imposed by this Chapter shall be suspended by the filing of any pleading with any court of proper jurisdiction for the collection or refund of the tax or by means of a written agreement between the taxpayer and the secretary of the Department of Revenue made prior to the lapse of the prescriptive period.",
  "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=102590",
  "website_law_id": 102590,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:09dafb5acdda8d6fbc345ea34039cd1b8c7096f28f6bf5706037266c4987c09b",
  "schema_version": "1.0.0"
}