{"data":{"id":"us-la/rs-47-78","jurisdiction":"us-la","citation":"RS 47:78","heading":"Items not deductible; construction and application of provisions","body":"The provisions of the preceding Sections dealing with \"items not deductible\" shall be construed and applied as qualifications, restrictions, and limitations upon any and all provisions elsewhere in this Chapter allowing deductions.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=102507","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:17Z","sha256":"a35ecbc7c7d5ee63a1aa79f58e5b61642a3e7132776d3423327582943baf3109","source_id":"us-la","stale":false,"prev":"us-la/rs-47-77","next":"us-la/rs-47-79"},"notice":"GroundRules: Original legal text. Not legal advice."}