{
  "urn": "urn:us-la:rs:54:183",
  "title_number": "54",
  "section_number": "183",
  "citation": "R.S. 54:183",
  "heading": "Dealing in goods subject to tax",
  "text": "No warehouseman shall engage as a dealer in the business of selling, offering for sale, or distributing any goods which are subject to excise, license, or privilege taxes under the laws of Louisiana.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "54",
      "name": "WAREHOUSES"
    },
    {
      "level": "chapter",
      "number": "3",
      "name": "STORAGE OF TAXABLE GOODS"
    }
  ],
  "breadcrumb": "Title 54 › Chapter 3",
  "acts_citations": [],
  "acts_citations_raw": null,
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=104834",
  "website_law_id": 104834,
  "scrape_timestamp": "2026-05-22T23:46:45Z",
  "source_html_hash": "sha256:61485a71765c76f2f248e46585fe10315b526444610af88beefe71b39d9c620b",
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}