{
  "urn": "urn:us-la:rs:9:2438",
  "title_number": "9",
  "section_number": "2438",
  "citation": "R.S. 9:2438",
  "heading": "Application of provisions",
  "text": "R.S. 9:2431 through 2437 shall not apply to taxes due on account of the death of a person dying prior to January 1, 1961.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "9",
      "name": "CIVIL CODE--ANCILLARIES"
    },
    {
      "level": "code_preliminary_title",
      "number": "1",
      "name": "[BLANK]"
    },
    {
      "level": "code_book",
      "number": "III",
      "name": "OF THE DIFFERENT MODES OF ACQUIRING THE OWNERSHIP OF THINGS PRELIMINARY TITLE - GENERAL DISPOSITIONS (BLANK)"
    },
    {
      "level": "code_title",
      "number": "II",
      "name": "OF DONATIONS INTER VIVOS (BETWEEN LIVING PERSONS) AND MORTIS CAUSA (IN PROSPECT OF DEATH)"
    },
    {
      "level": "chapter",
      "number": "4",
      "name": "DONATIONS MORTIS CAUSA"
    },
    {
      "level": "part",
      "number": "II-A",
      "name": "ESTATE TAX APPORTIONMENT LAW"
    }
  ],
  "breadcrumb": "Title 9 › Code Preliminary Title › Code Book III › Code Title II › Chapter 4 › Part II-A",
  "acts_citations": [
    {
      "act_year": 2011,
      "act_number": 346,
      "section": 2,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 2011, No. 346, §2.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=107103",
  "website_law_id": 107103,
  "scrape_timestamp": "2026-05-22T23:55:21Z",
  "source_html_hash": "sha256:b8e16a0e362084fea0b643bb699e2583d9abcd90b06023a50d332c1582eab7e0",
  "schema_version": "1.0.0"
}