{
  "urn": "urn:us-la:rs:49:651",
  "title_number": "49",
  "section_number": "651",
  "citation": "R.S. 49:651",
  "heading": "Creation of department, powers, and duties of collector",
  "text": "There is hereby created the Department of Revenue, which shall be directed and controlled by a collector of revenue, who shall have and exercise all authority and power in relation to the collection of taxes that is prescribed by law.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "49",
      "name": "STATE ADMINISTRATION"
    },
    {
      "level": "chapter",
      "number": "9",
      "name": "DEPARTMENT OF REVENUE"
    }
  ],
  "breadcrumb": "Title 49 › Chapter 9",
  "acts_citations": [
    {
      "act_year": 1975,
      "act_number": 156,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Added by Acts 1975, No. 156, §1.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=103754",
  "website_law_id": 103754,
  "scrape_timestamp": "2026-05-22T23:40:50Z",
  "source_html_hash": "sha256:ea18335731c8fd604070362dfeee774588693f8d39db3cd1457aec29328c2d4d",
  "schema_version": "1.0.0"
}