{"data":{"id":"us-la/rs-47-141","jurisdiction":"us-la","citation":"RS 47:141","heading":"Unadjusted basis; inventories","body":"If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101181","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:18Z","sha256":"4e7d01beb7d3f622a764fe634c59a56811d2f62fd642ec922ff11664d0dd2ef3","source_id":"us-la","stale":false,"prev":"us-la/rs-47-140","next":"us-la/rs-47-142"},"notice":"GroundRules: Original legal text. Not legal advice."}