{
  "urn": "urn:us-la:rs:47:832",
  "title_number": "47",
  "section_number": "832",
  "citation": "R.S. 47:832",
  "heading": "Disposition of collections",
  "text": "All taxes, penalties, and interest collected by the secretary of the Department of Revenue under this Chapter shall be remitted to the state treasurer, in compliance with Article VII, Section 9(B) of the Constitution of Louisiana, immediately upon receipt.",
  "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": 1990,
      "act_number": 391,
      "section": 1,
      "effective_date": "1990-08-01",
      "effective_date_raw": "Aug. 1, 1990",
      "role": "enactment"
    },
    {
      "act_year": 1997,
      "act_number": 658,
      "section": 2,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    },
    {
      "act_year": 1997,
      "act_number": 1126,
      "section": 1,
      "effective_date": "1997-07-01",
      "effective_date_raw": "July 1, 1997",
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Acts 1990, No. 391, §1, eff. Aug. 1, 1990; Acts 1997, No. 658, §2; Acts 1997, No. 1126, §1, eff. July 1, 1997.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=102592",
  "website_law_id": 102592,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:6fa2b42265b3e805957f0144c70c81bfbe64f1a0bbdf0b7e45cafe04f79d8435",
  "schema_version": "1.0.0"
}