{
  "urn": "urn:us-la:rs:47:856",
  "title_number": "47",
  "section_number": "856",
  "citation": "R.S. 47:856",
  "heading": "Enforcement by collector",
  "text": "The collector shall collect, supervise and enforce the collection of all taxes and penalties that may be due under the provisions of this Chapter, and to that end he is vested with all of the powers and authority conferred by this Chapter.",
  "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": "8",
      "name": "TOBACCO TAX"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 8",
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  "source_url": "https://legis.la.gov/legis/Law.aspx?d=102611",
  "website_law_id": 102611,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
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