{
  "urn": "urn:us-la:rs:9:2902",
  "title_number": "9",
  "section_number": "2902",
  "citation": "R.S. 9:2902",
  "heading": "Receipt or certificate of collector",
  "text": "Payment shall be shown by the receipt or the certificate of the officer having charge of the collection of the taxes or by the certificate of the state auditor, city controller, or other officer having charge of the accounts.",
  "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": "VII",
      "name": "OF SALE"
    },
    {
      "level": "chapter",
      "number": "1",
      "name": "SALES IN GENERAL"
    },
    {
      "level": "part",
      "number": "I",
      "name": "RESEARCH CERTIFICATES"
    },
    {
      "level": "subpart",
      "number": "A",
      "name": "TAX CERTIFICATES; NEW ORLEANS EXCEPTED"
    }
  ],
  "breadcrumb": "Title 9 › Code Preliminary Title › Code Book III › Code Title VII › Chapter 1 › Part I › Subpart A",
  "acts_citations": [],
  "acts_citations_raw": null,
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=107295",
  "website_law_id": 107295,
  "scrape_timestamp": "2026-05-22T23:55:22Z",
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