{
  "urn": "urn:us-la:rs:47:96",
  "title_number": "47",
  "section_number": "96",
  "citation": "R.S. 47:96",
  "heading": "Change of accounting period",
  "text": "If a taxpayer changes his accounting period from fiscal year to calendar year, from calendar year to fiscal year, or from one fiscal year to another, the net income shall, with the approval of the collector, be computed on the basis of such new accounting period, subject to the provision of R.S. 47:97.",
  "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": "1",
      "name": "INCOME TAX"
    },
    {
      "level": "part",
      "number": "I",
      "name": "GENERAL PROVISIONS"
    },
    {
      "level": "subpart",
      "number": "D",
      "name": "ACCOUNTING PERIODS AND METHODS OF ACCOUNTING"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 1 › Part I › Subpart D",
  "acts_citations": [],
  "acts_citations_raw": null,
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=102709",
  "website_law_id": 102709,
  "scrape_timestamp": "2026-05-22T23:36:34Z",
  "source_html_hash": "sha256:e9a12f01cf517a1025cf3d7adc9aad3142d8febd3d0dfb2de4bf1372d8c04f2a",
  "schema_version": "1.0.0"
}