{
  "urn": "urn:us-la:rs:51:940",
  "title_number": "51",
  "section_number": "940",
  "citation": "R.S. 51:940",
  "heading": "Filing tax exemption certificates",
  "text": "Notwithstanding any other provision of law to the contrary, contracts for tax exemptions entered into by the State Board of Commerce and Industry shall be filed with Louisiana Economic Development, which shall maintain a file of such contracts.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "51",
      "name": "TRADE AND COMMERCE"
    },
    {
      "level": "chapter",
      "number": "3",
      "name": "LOUISIANA ECONOMIC DEVELOPMENT"
    },
    {
      "level": "part",
      "number": "I",
      "name": "GENERAL PROVISIONS"
    }
  ],
  "breadcrumb": "Title 51 › Chapter 3 › Part I",
  "acts_citations": [
    {
      "act_year": 1978,
      "act_number": 548,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Added by Acts 1978, No. 548, §1.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=104763",
  "website_law_id": 104763,
  "scrape_timestamp": "2026-05-22T23:42:52Z",
  "source_html_hash": "sha256:d0840b437966568465a5a50b77817773d09d591c27f80ea61fadbe46d79beba4",
  "schema_version": "1.0.0"
}