{
  "urn": "urn:us-la:rs:51:1921",
  "title_number": "51",
  "section_number": "1921",
  "citation": "R.S. 51:1921",
  "heading": "Short title",
  "text": "This Chapter may be cited as the Louisiana Capital Companies Tax Credit Program.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "51",
      "name": "TRADE AND COMMERCE"
    },
    {
      "level": "chapter",
      "number": "26",
      "name": "THE LOUISIANA CAPITAL COMPANIES TAX CREDIT PROGRAM"
    }
  ],
  "breadcrumb": "Title 51 › Chapter 26",
  "acts_citations": [
    {
      "act_year": 1983,
      "act_number": 642,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Added by Acts 1983, No. 642, §1.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=104182",
  "website_law_id": 104182,
  "scrape_timestamp": "2026-05-22T23:44:26Z",
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