{
  "urn": "urn:us-la:rs:47:87",
  "title_number": "47",
  "section_number": "87",
  "citation": "R.S. 47:87",
  "heading": null,
  "text": null,
  "status": "repealed",
  "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": "1",
      "name": "INCOME TAX"
    },
    {
      "level": "part",
      "number": "I",
      "name": "GENERAL PROVISIONS"
    },
    {
      "level": "subpart",
      "number": "C",
      "name": "COMPUTATION OF NET INCOME"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 1 › Part I › Subpart C",
  "acts_citations": [],
  "acts_citations_raw": "Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=102626",
  "website_law_id": 102626,
  "scrape_timestamp": "2026-05-22T23:36:34Z",
  "source_html_hash": "sha256:91bcc084cbc00b312a36c2efc29c47bb12ebfe89d853a7eb544423c3d19eef54",
  "schema_version": "1.0.0"
}