Title 47 – Revenue and Taxation
E516884
Title 47 – Revenue and Taxation is the section of the Louisiana Revised Statutes that sets forth the state’s laws governing taxes, fees, and related revenue measures.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Title 47 – Revenue and Taxation canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T5403703 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Title 47 – Revenue and Taxation Context triple: [Louisiana Revised Statutes, hasPart, Title 47 – Revenue and Taxation]
-
A.
Article IX Revenue
Article IX Revenue is the section of the Illinois Constitution of 1970 that establishes the state’s framework for taxation, public revenue, and related fiscal policies.
-
B.
Title 47 of the United States Code
Title 47 of the United States Code is the body of federal statutory law that governs telecommunications and broadcasting in the United States.
-
C.
Title 46 of the United States Code
Title 46 of the United States Code is the body of federal statutory law governing shipping and maritime activities in the United States.
-
D.
Section of Taxation
The Section of Taxation is the American Bar Association’s primary professional group for lawyers and other practitioners specializing in federal, state, and local tax law.
-
E.
Title 48 of the United States Code
Title 48 of the United States Code is the portion of U.S. federal law that governs territories and insular areas of the United States, outlining their legal status, administration, and judicial structures.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Title 47 – Revenue and Taxation Target entity description: Title 47 – Revenue and Taxation is the section of the Louisiana Revised Statutes that sets forth the state’s laws governing taxes, fees, and related revenue measures.
-
A.
Article IX Revenue
Article IX Revenue is the section of the Illinois Constitution of 1970 that establishes the state’s framework for taxation, public revenue, and related fiscal policies.
-
B.
Title 47 of the United States Code
Title 47 of the United States Code is the body of federal statutory law that governs telecommunications and broadcasting in the United States.
-
C.
Title 46 of the United States Code
Title 46 of the United States Code is the body of federal statutory law governing shipping and maritime activities in the United States.
-
D.
Section of Taxation
The Section of Taxation is the American Bar Association’s primary professional group for lawyers and other practitioners specializing in federal, state, and local tax law.
-
E.
Title 48 of the United States Code
Title 48 of the United States Code is the portion of U.S. federal law that governs territories and insular areas of the United States, outlining their legal status, administration, and judicial structures.
- F. None of above. chosen
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
Title of the Louisiana Revised Statutes
ⓘ
statutory code ⓘ |
| appliesTo |
business entities in Louisiana
ⓘ
state and local tax administration in Louisiana ⓘ taxpayers in Louisiana ⓘ |
| citationStyle | La. R.S. Title 47 ⓘ |
| containsProvisionsOn |
appeals of tax assessments
ⓘ
assessment of taxes ⓘ collection of delinquent taxes ⓘ excise taxes ⓘ franchise taxes ⓘ income tax ⓘ licensing fees ⓘ property tax procedures to the extent provided by statute ⓘ sales and use tax ⓘ tax administration ⓘ tax collection procedures ⓘ tax credits and incentives ⓘ tax exemptions and exclusions ⓘ tax liens ⓘ tax penalties and interest ⓘ tax refunds ⓘ withholding of taxes ⓘ |
| country | United States of America ⓘ |
| enforcedBy |
Louisiana Department of Revenue
ⓘ
other authorized Louisiana state agencies ⓘ |
| governs |
fees
ⓘ
revenue measures ⓘ state taxes ⓘ |
| hasLanguage | English ⓘ |
| hasPurpose |
to establish legal rules for raising state revenue
ⓘ
to provide statutory authority for state tax administration ⓘ to regulate the imposition and collection of taxes in Louisiana ⓘ |
| isAmendedBy | acts of the Louisiana Legislature ⓘ |
| jurisdiction |
State of Louisiana
ⓘ
linked to:
Louisiana
|
| legalForm | codified statutes ⓘ |
| legalSystem | Louisiana law ⓘ |
| levelOfGovernment | state ⓘ |
| partOf | Louisiana Revised Statutes ⓘ |
| publicationForm |
official printed statutes of Louisiana
ⓘ
online Louisiana Revised Statutes databases ⓘ |
| subjectMatter | revenue and taxation ⓘ |
| usedBy |
businesses for tax compliance in Louisiana
ⓘ
courts in Louisiana ⓘ individual taxpayers for understanding Louisiana tax obligations ⓘ state tax administrators ⓘ tax practitioners in Louisiana ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Title 47 – Revenue and Taxation Description of subject: Title 47 – Revenue and Taxation is the section of the Louisiana Revised Statutes that sets forth the state’s laws governing taxes, fees, and related revenue measures.
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.