Terms Used In Louisiana Revised Statutes > Title 25 > Chapter 21-B - Louisiana Historic Cemetery Preservation Act

• Abandoned cemetery: shall mean any cemetery which is no longer being used for interments, is not being maintained in good condition, and has fallen into a state of disrepair, including tombs and headstones that have collapsed or been destroyed, walls and fences that have fallen apart, and trees and bushes that have grown amongst and within grave spaces. See Louisiana Revised Statutes 25:933
• Adjusted for inflation: means increased in accordance with the formula for inflation adjustment set forth in Exhibit C to the Master Settlement Agreement. See Louisiana Revised Statutes 13:5062
• Board: shall mean the Louisiana Cemetery Board. See Louisiana Revised Statutes 25:933
• Brand family: means all styles of cigarettes sold under the same trade mark and differentiated from one another by means of additional modifiers or descriptors, including but not limited to "menthol" "lights" "kings" and "100s" and includes any brand name (alone or in conjunction with any other word), trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes. See Louisiana Revised Statutes 13:5072
• Commissioner: means the commissioner of alcohol and tobacco control. See Louisiana Revised Statutes 13:5072
• Damage: shall mean the intentional or inadvertent hurt, harm, or injury to a component of a historic cemetery or to an isolated grave so as to lessen or destroy its historic, cultural, or scientific value. See Louisiana Revised Statutes 25:933
• Days: means calendar days unless otherwise specified. See Louisiana Revised Statutes 13:5072
• Department: shall mean the Department of Culture, Recreation and Tourism. See Louisiana Revised Statutes 25:933
• Destruction: shall mean intentionally or inadvertently destroying components of a historic cemetery by violent disintegration of its fabric so as to reduce the components to ruin. See Louisiana Revised Statutes 25:933
• directory: means the directory compiled by the attorney general under Louisiana Revised Statutes 13:5072
• Division: shall mean the office of cultural development, division of archaeology, within the department. See Louisiana Revised Statutes 25:933
• Escrow: Money given to a third party to be held for payment until certain conditions are met.
• Grave space: shall mean a grave, crypt, vault, niche, tomb, lawn crypt, or any other property used or intended to be used for the interment of human remains. See Louisiana Revised Statutes 25:933
• Historic cemetery: shall mean any abandoned cemetery located in the state that is more than fifty years old and is not subject to the laws, rules, and regulations of the board or Chapter 10-A of Title 8 of the Louisiana Revised Statutes of 1950. See Louisiana Revised Statutes 25:933
• Human skeletal remains: shall mean any part of the body of a deceased human being in any stage of decomposition. See Louisiana Revised Statutes 25:933
• Importer: means any person in the United States to whom non-tax-paid cigarettes manufactured in a foreign country are shipped or consigned, any person who removes cigarettes for sale or consumption in the United States from a customs bonded manufacturing warehouse, and any person who smuggles or otherwise unlawfully brings cigarettes into the United States. See Louisiana Revised Statutes 13:5072
• Isolated grave: shall mean any marked grave site that is not part of a larger cemetery and is not subject to the laws, rules, and regulations of the board or Chapter 10-A of Title 8 of the Louisiana Revised Statutes of 1950. See Louisiana Revised Statutes 25:933
• Master Settlement Agreement: means the settlement agreement, and related documents, entered into on November 23, 1998, by the state and leading United States tobacco product manufacturers. See Louisiana Revised Statutes 13:5062
• Modification: shall mean the altering of the original substance of a grave space. See Louisiana Revised Statutes 25:933
• Nonparticipating manufacturer: means any tobacco product manufacturer that is not a participating manufacturer. See Louisiana Revised Statutes 13:5072
• Package: means any pack or other container on which a stamp could be applied consistent with and as required by Louisiana Revised Statutes 13:5072
• Participating manufacturer: has the meaning given that term in section II (jj) of the Master Settlement Agreement and all amendments thereto. See Louisiana Revised Statutes 13:5072
• Person: means any natural person, trustee, company, partnership, corporation, or other legal entity. See Louisiana Revised Statutes 13:5072
• Program: shall mean the Louisiana Historic Cemetery Preservation Program. See Louisiana Revised Statutes 25:933
• Purchase: means acquisition in any manner, for any consideration. See Louisiana Revised Statutes 13:5072
• Retailer: means "retail dealer" as provided in Louisiana Revised Statutes 13:5072
• Sales Entity Affiliate: means an entity that sells cigarettes that it acquires directly from a manufacturer or importer and is affiliated with that manufacturer or importer as established by documentation received directly from that manufacturer or importer to the satisfaction of the attorney general. See Louisiana Revised Statutes 13:5072
• Secretary: means the head of the Department of Revenue, which is the agency responsible for collection of the excise tax on cigarettes. See Louisiana Revised Statutes 13:5072
• sell: means any transfer, exchange, or barter in any manner or by any means for any consideration. See Louisiana Revised Statutes 13:5072
• Stamping agent: means a dealer that is authorized to affix tax stamps to packages or other containers of cigarettes under Louisiana Revised Statutes 13:5072
• Tobacco product manufacturer: means an entity that after July 1, 1999, directly, and not exclusively through any affiliate:

  (a)  Manufactures cigarettes anywhere that such manufacturer intends to be sold in the United States, including cigarettes intended to be sold in the United States through an importer (except where such importer is an original participating manufacturer, as that term is defined in the Master Settlement Agreement, that will be responsible for the payments under the Master Settlement Agreement with respect to such cigarettes as a result of the provisions of subsection II(mm) of the Master Settlement Agreement and that pays the taxes specified in subsection II(z) of the Master Settlement Agreement, and provided that the manufacturer of such cigarettes does not market or advertise such cigarettes in the United States). See Louisiana Revised Statutes 13:5062

• Units sold: means the number of individual cigarettes sold in the state by the applicable tobacco product manufacturer, whether directly or through a distributor, retailer, or similar intermediary or intermediaries, during the year in question, as measured by excise taxes collected by the state on packs, or "roll-your-own" tobacco containers, bearing the excise tax stamp of the state. See Louisiana Revised Statutes 13:5062