{"data":{"id":"us-la/rs-47-363","jurisdiction":"us-la","citation":"RS 47:363","heading":"Exemptions and deductions; governmental subdivisions","body":"In imposing the tax set forth in this Chapter, any municipality or parish may grant such exemptions or deductions as it deems necessary.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=102092","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:29Z","sha256":"e288af076262d654de033b22bac1773fb34a719953612ea57fd93b9dba7e7e60","source_id":"us-la","stale":false,"prev":"us-la/rs-47-362","next":"us-la/rs-47-364"},"notice":"GroundRules: Original legal text. Not legal advice."}