{"data":{"id":"us-la/rs-47-167","jurisdiction":"us-la","citation":"RS 47:167","heading":"Collection of foreign items","body":"All persons undertaking as a matter of business or for profit the collection of foreign payments of interest or dividends by means of coupons, checks or bills of exchange, shall obtain a license from the collector and shall be subject to such regulations enabling the state to obtain the information required under this Chapter as the collector shall prescribe; and whoever knowingly undertakes to collect such payments without having obtained a license therefor, or without complying with such regulations, shall be fined not more than one thousand dollars ($1,000.00) or imprisoned for not more than one year or both.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101315","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:19Z","sha256":"e30ca23165e285b9b4e750abe8bd273c60b1e07040c7bc6a72b2a7fc740b15b1","source_id":"us-la","stale":false,"prev":"us-la/rs-47-166","next":"us-la/rs-47-181"},"notice":"GroundRules: Original legal text. Not legal advice."}