{"data":{"id":"us-la/rs-47-140","jurisdiction":"us-la","citation":"RS 47:140","heading":"Unadjusted basis; in general","body":"The basis of property shall be the cost of such property, except as provided otherwise in R.S. 47:141 through 47:155.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101171","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:18Z","sha256":"eff09abb9a516326e78c97687ed1eb7fc2786a307bfd85ecd22cf3332aca99d4","source_id":"us-la","stale":false,"prev":"us-la/rs-47-139","next":"us-la/rs-47-141"},"notice":"GroundRules: Original legal text. Not legal advice."}