Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 1

		Sections
Part I	General Provisions	47:21 – 47:120.391
Part II	Supplemental Provisions	47:121 – 47:285
Part II-A	Louisiana Corporation Income Tax	47:287.2 – 47:287.785
Part III	Provisions for Individuals	47:290 – 47:299
Part IV	Offset of Individual Income Tax Refunds Against Debts Owed Certain State Agencies	47:299.1 – 47:299.21
Part V	Offset of Individual Income Tax Refunds Against Debts Owed Certain Persons	47:299.31 – 47:299.41
Part VI	Income Tax On Estates and Trusts	47:300.1 – 47:300.11

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Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 1 - Income Tax

Abandoned cemetery: means any cemetery for which the board, in its discretion and after having been provided with the requisite title information establishing the title owner of the property, determines it is impossible or impractical to locate the current owner based upon its findings, including but not limited to a presentation of title history by the applicant for an abandoned cemetery sales and management license. See Louisiana Revised Statutes 8:411
Abandoned cemetery sales and management license: means any license issued by the board pursuant to the provisions of this Chapter. See Louisiana Revised Statutes 8:411
Access area: means an outdoor area which is in the control of an operator and which is within a fifty-foot radius of an access facility. See Louisiana Revised Statutes 6:1363
Access facility: means an automated teller machine or a night depository. See Louisiana Revised Statutes 6:1363
Account: means a demand, checking, savings, or other deposit account, whether commercial or consumer, held directly by an operator. See Louisiana Revised Statutes 6:1363
account wagering: means a form of pari-mutuel wagering in which an individual may deposit money in an account with an authorized licensee and then use the account balance to pay for pari-mutuel wagers made in person, by telephone call, or by communication through other electronic means. See Louisiana Revised Statutes 4:149.5
Accredited school: means a school of practical nursing approved by the board. See Louisiana Revised Statutes 37:961
Accumulated contributions: shall mean the sum of all the amounts deducted from the compensation of a member and credited to his individual account in the annuity savings fund. See Louisiana Revised Statutes 11:2031
Accumulated contributions: shall mean the sum of all the amounts deducted from the compensation of a member and credited to his individual account in the annuity savings fund together with regular interest thereon as provided in Louisiana Revised Statutes 11:2213
Accumulated Contributions: shall mean the sum of all the amounts deducted from the compensation of a member and credited to his individual account in the Annuity Savings Account, together with regular interest thereon as provided in Louisiana Revised Statutes 11:3002
Acquiring person: means either of the following:
(a) A person acquiring tax sale title to a tax sale property. See Louisiana Revised Statutes 47:2122
Acquittal:
1. Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt.
2. A verdict of "not guilty."
Acting in concert: means persons who knowingly act together with a common goal of jointly acquiring control of a licensee whether or not pursuant to an express agreement. See Louisiana Revised Statutes 6:1382
Active licensee: means an individual that holds a funeral director or embalmer and funeral director license issued by the board and who has complied with all requirements of this Chapter. See Louisiana Revised Statutes 37:831
Actuarial equivalent: shall mean a benefit of equal value when computed upon the basis of such mortality tables as shall be adopted by the board of trustees, and regular interest. See Louisiana Revised Statutes 11:2031
Actuarial equivalent: shall mean a benefit of equivalent value to the accumulated contributions, annuity, or benefits, as the case may be, computed on the basis of such interest and mortality assumptions as are adopted in accordance with the provisions of Louisiana Revised Statutes 11:2213
Actuarial Equivalent: shall mean a benefit of equal value to the accumulated contributions, annuity or benefit as the case may be, when computed upon the basis of such mortality tables as shall be adopted by the Board of Trustees and regular interest. See Louisiana Revised Statutes 11:3002
Addiction: means the physiological or psychological dependency on drugs or alcohol. See Louisiana Revised Statutes 37:831
Address: means street and municipal number, or other definite and ascertainable physical location if street and municipal number are not available; and, if a building not wholly occupied by the addressee, the location in the building. See Louisiana Revised Statutes 12:201
Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
Adjudicated property: means property of which tax sale title is acquired by a political subdivision pursuant to Louisiana Revised Statutes 47:2122
Administrative rules and regulations: means rules and regulations that are applicable to a particular marketing order which is issued and made effective by the commissioner pursuant to Louisiana Revised Statutes 3:3502
Administrator: means any person, except an employee of an administrator, who directly or indirectly solicits or effects coverage of, underwrites, collects charges or premiums from, or adjusts or settles claims on residents of this state in connection with debt waiver or debt forgiveness agreements. See Louisiana Revised Statutes 6:969.6
Administrator: means the state treasurer. See Louisiana Revised Statutes 9:153
admission: as used in this Chapter includes the charges made for seats and tables, reserved or otherwise, and other similar accommodations. See Louisiana Revised Statutes 4:44
Advanced practice registered nursing: means nursing by a certified registered nurse anesthetist, certified nurse midwife, clinical nurse specialist, or nurse practitioner which is based on knowledge and skills acquired in a basic nursing education program, licensure as a registered nurse, and a minimum of a master's degree with a concentration in the respective advanced practice nursing specialty which includes both didactic and clinical components, advanced knowledge in nursing theory, physical and psychosocial assessment, nursing interventions, and management of health care. See Louisiana Revised Statutes 37:913
Advertising and sales promotion: means trade promotion and activities which prevent the restriction of the free flow of any commodity to market. See Louisiana Revised Statutes 3:3502
Adviser: means a person who, at the request of the issuer, a confirmor, or another adviser, notifies, or requests another adviser to notify, the beneficiary that a letter of credit has been issued, confirmed, or amended. See Louisiana Revised Statutes 10:5-102
Affected waters: means any waters of the state in which the levels of pesticides pose a threat or a reasonable expectation of a threat to human health or to the environment. See Louisiana Revised Statutes 3:3302
Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
Affiliate: means any person who controls, is controlled by, or is under common control with another person. See Louisiana Revised Statutes 6:1382
Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
Agency: means and includes the boards, commissions, departments, agencies, offices, officers, and other instrumentalities, or any or all of these, within the executive branch of state government which are abolished by this Title or which are transferred and placed within departments of the state government created and established or continued by this Title or transferred to and placed within the office of the governor as provided by this Title. See Louisiana Revised Statutes 36:3
Agency: shall mean any governing body employing persons in the Service of the City of Alexandria. See Louisiana Revised Statutes 11:3002
agent: means any person licensed by the commission whose duties include the sale of a debt waiver or debt forgiveness agreement on behalf of the administrator. See Louisiana Revised Statutes 6:969.6
Agent contract: means any contract or agreement, whether written or oral, under which an athlete authorizes an athlete agent to negotiate or solicit on behalf of the athlete for the employment of the athlete by one or more professional sports teams. See Louisiana Revised Statutes 4:421
Agreement: means the bargain of the parties in fact, as found in their language or inferred from other circumstances and from rules, regulations, and procedures given the effect of agreements under laws otherwise applicable to a particular transaction. See Louisiana Revised Statutes 9:2602
Agricultural activity: means a commercial enterprise of any agricultural related or associated entity. See Louisiana Revised Statutes 3:3602
Agricultural facility: means any facility used for the marketing, processing, or production of agricultural products, or for providing agricultural support services. See Louisiana Revised Statutes 3:3602
Agricultural land: means any land on which any agricultural operations is being conducted. See Louisiana Revised Statutes 3:3602
Agricultural operation: means any agricultural facility or agricultural land which is being used for agricultural production or agricultural processing and includes any facility used for the production and processing of crops or products thereof, livestock or products thereof, farm-raised fish and fish products, wood, timber or forest products, fowl or plants for breeding or sales, and poultry or poultry products for commercial or industrial purposes. See Louisiana Revised Statutes 3:3602
Agricultural plant: means any facility which receives raw agricultural products for the purpose of rendering them suitable for wholesale or retail marketing. See Louisiana Revised Statutes 3:263
Agricultural processing: means the processing of any agricultural product and includes, but is not limited to, the slaughtering and processing of livestock and poultry, the elevation and drying of grain, the processing of sugar cane, and the ginning of cotton. See Louisiana Revised Statutes 3:3602
Agricultural producer: means a person engaged in agriculture for the planting, growing, harvesting, or production of an agricultural product in its natural state and who primarily assumes the production and market risks associated with such activities. See Louisiana Revised Statutes 3:263
Agricultural product: means crops, livestock, poultry, and aquacultural, floracultural, horticultural, silvicultural, or viticultural products. See Louisiana Revised Statutes 3:3602
Agricultural product: means any beef, pork, poultry, crawfish, shrimp, meat, sugar, or rice product that is edible by humans. See Louisiana Revised Statutes 3:4743
Agricultural production: means the commercial production of any agricultural products and includes the planting of cover crops, the leaving of land idle for the purpose of participating in government programs, normal crop or livestock rotation procedures, and the use of agricultural support services. See Louisiana Revised Statutes 3:3602
Agricultural support services: means the aerial or surface application of seed, fertilizer, pesticides, lime, or other soil amendments; irrigation operations; or custom plowing, soil preparation or leveling, cultivation, or harvesting. See Louisiana Revised Statutes 3:3602
Agricultural use: means farming in all of its branches, including but not limited to the cultivation and the tillage of the soil; the production, cultivation, growing, and harvesting of any products from agricultural, horticulture, aquaponic, hydroponic, or aquaculture practices; the raising of livestock, bees, fur-bearing animals, dairy-producing animals, and poultry; agricultural education; agricultural tourism; or any practices performed by a farmer or on a farm as an incident to or in conjunction with farming operations. See Louisiana Revised Statutes 3:4751
Agriculture: means the commercial planting, growing, harvesting, production, storage, processing, marketing, distribution, or export of any agricultural product, including but not limited to farm products, livestock and livestock products, poultry and poultry products, milk and dairy products, fruit and other horticultural products, and seafood and aquacultural products. See Louisiana Revised Statutes 3:263
Agriculture: means the commercial production, storage, processing, marketing, or distribution of any agronomic, floricultural, horticultural, vitacultural, silvicultural, or aquacultural crop, including but not limited to farm products, livestock and livestock products, poultry and poultry products, milk and dairy products, fruit and other horticultural products, and seafood and aquacultural products. See Louisiana Revised Statutes 3:292
Allegation: something that someone says happened.
Allocated value: means (1) the par value of par-value shares, plus any amounts in excess of par value transferred from surplus to stated capital in respect of such shares, less any part of such amounts transferred from stated capital to capital surplus as permitted by this Chapter, and (2) the amount allocated to stated capital upon issuance of shares without par value, plus any amounts thereafter transferred from surplus to stated capital in respect of such shares, less any part of such amounts transferred from stated capital to capital surplus as permitted by this Chapter. See Louisiana Revised Statutes 12:201
Amateur: means any of the following:
(a) Contests or exhibitions of armed or unarmed combat or any combination thereof conducted by or participated in exclusively by any state-accredited middle school or high school, college, or university, or by any association or organization of a school, college, or university, when each participant in the contests or exhibitions is a bona fide student in the state-accredited middle school or high school, college, or university. See Louisiana Revised Statutes 4:85
Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
Amortization: Paying off a loan by regular installments.
Amount deferred: means the cash price subtracting any down payment under a consumer credit sale, plus any other amounts for goods or services including without limitation, any negative equity trade-in allowance, insurance, extended warranty, service contract, and other fees and charges that are financed by the extender of credit under the transaction, and included in the principal balance of the consumer's indebtedness subject to credit service charges. See Louisiana Revised Statutes 6:969.6
Amount financed: means the amount borrowed under a consumer loan, plus any other amounts for goods or services including without limitation, any negative equity trade-in allowance, insurance, extended warranty, service contract, notary fees, license, title, filing and lien release fees, and other fees and charges that are financed by the extender of credit under the transaction, and included in the principal balance of the consumer's indebtedness subject to loan finance charges. See Louisiana Revised Statutes 6:969.6
amounts distributed in partial liquidation: means a distribution by a corporation in complete cancellation or redemption of a part of its stock, or one of a series of distributions in complete cancellation or redemption of all or a portion of its stock. See Louisiana Revised Statutes 47:159
animal food manufacturer: means any person, firm, or corporation engaged in the business of manufacturing or processing animal food derived wholly or in part from carcasses, or parts or products of the carcasses, of cattle, sheep, poultry, swine, goats, horses, mules or other equines. See Louisiana Revised Statutes 3:4201
Annual percentage rate: The cost of credit at a yearly rate. It is calculated in a standard way, taking the average compound interest rate over the term of the loan so borrowers can compare loans. Lenders are required by law to disclose a card account's APR. ^{Source: FDIC}
Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
Annuity: shall mean payments for life derived from the accumulated contributions of a member. See Louisiana Revised Statutes 11:2031
Annuity reserve: shall mean the present value of all payments to be made on account of any annuity, or benefit in lieu of any annuity computed upon the basis of such mortality tables as shall be adopted by the board of trustees, and regular interest. See Louisiana Revised Statutes 11:2031
Annuity reserve: shall mean the present value of all payments to be made on account of any annuity, or benefit in lieu of any annuity, computed upon the basis of such mortality tables as shall be adopted by the board of trustees, and regular interest. See Louisiana Revised Statutes 11:2213
Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
Anything of value: means any thing of value. See Louisiana Revised Statutes 4:421
Apparent owner: means a person whose name appears on the records of a holder as the person entitled to property held, issued, or owed by the holder. See Louisiana Revised Statutes 9:153
Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
Applicant: means a person or place of business that makes a formal application for a license, permit, certification, registration, or certificate issued pursuant to this Title. See Louisiana Revised Statutes 3:1
Applicant: means a person who applies for designation as a certified market participant. See Louisiana Revised Statutes 3:3703
Applicant: means a person who applies for a license pursuant to this Chapter. See Louisiana Revised Statutes 6:1382
Applicant: means a person at whose request or for whose account a letter of credit is issued. See Louisiana Revised Statutes 10:5-102
Appraisal: A determination of property value.
Appropriate governmental agency: means any federal, state, or local agency which has jurisdiction over or expertise in the subject matter affected by this Part and includes but is not limited to the United States Department of Agriculture, the United States Environmental Protection Agency, the United States Geological Survey, the Department of Environmental Quality, the Louisiana Department of Health, the Department of Energy and Natural Resources, the Department of Wildlife and Fisheries, and the Department of Transportation and Development. See Louisiana Revised Statutes 3:3302
Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
Approved program: means a nursing education program approved by the board. See Louisiana Revised Statutes 37:913
Approved provider: means any continuing education provider approved by the board. See Louisiana Revised Statutes 37:831
APRN: means a licensed registered nurse who is certified by a nationally recognized certifying body, such as the American Nurses Credentialing Center, as having an advanced nursing specialty as described in this Part and who meets the criteria for an advanced practice registered nurse as established by the board. See Louisiana Revised Statutes 37:913
Aquaculture: means the commercial production, storage, processing, marketing, distribution, or export of any seafood including but not limited to catfish, trout, crustaceans, and mollusks. See Louisiana Revised Statutes 3:263
Aquaculture: means the producing, raising, managing, harvesting, or marketing of aquatic livestock under controlled circumstances. See Louisiana Revised Statutes 3:292
Architectural-engineering corporation: means a corporation organized pursuant to this Chapter for the practice of architecture as provided for by Louisiana Revised Statutes 12:1171
Arraignment: A proceeding in which an individual who is accused of committing a crime is brought into court, told of the charges, and asked to plead guilty or not guilty.
Arrest: Taking physical custody of a person by lawful authority.
Articles: means the original articles of incorporation, and all amendments thereto including those contained in merger agreements, or if restated, the latest restatement thereof, except in those instances in which the context expressly refers to the original articles of incorporation only. See Louisiana Revised Statutes 12:201
Asset forfeiture: A procedure by which a person's property is seized to pay judgments levied by the court.
Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
Assets: means all of a corporation's property and rights of every kind. See Louisiana Revised Statutes 12:201
Assistant secretary: means the officer designated by law or by the secretary of each department to carry out the duties and functions of an office within certain departments, except an office of management and finance and the office of state police of the Department of Public Safety and Corrections. See Louisiana Revised Statutes 36:3
Association: means a savings association, thrift institution, homestead, building and loan association, savings and loan association, or society, including both capital stock and mutual associations. See Louisiana Revised Statutes 6:703
Association: means a partnership, a combination or group of individuals, or an unincorporated organization of persons having a common interest. See Louisiana Revised Statutes 37:831
Athlete: means a student who resides in this state, or a student who does not reside in this state but has informed in writing an institution of higher education in this state of the student's intent to participate in that school's intercollegiate sports contests, and who is characterized by either of the following:
(i) Is eligible to participate in junior high, high school, or intercollegiate sports contests as a member of a sports team of a junior high, high school, or institution of higher education which is located in this state and which is a member of a federation or association. See Louisiana Revised Statutes 4:421
Athlete agent: means any person who recruits or solicits an athlete to enter into an agent contract or professional sport services contract with any person, or who offers anything of value to any person to induce an athlete to enter into an agreement by which any person will represent the athlete, or who for anything of value procures, offers, promises, or attempts to obtain employment for an athlete with a professional sports team. See Louisiana Revised Statutes 4:421
Athlete contract: means any contract or agreement executed by a student athlete with an educational institution or school concerning the student's participation in that institution's intercollegiate sport contests or interscholastic athletic activities. See Louisiana Revised Statutes 4:421
Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
Attest: means providing the following services, subject to the exceptions provided for in La. See Louisiana Revised Statutes 37:73
Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
Authenticate: means either of the following:
(a) To sign. See Louisiana Revised Statutes 47:2122
Authority: means the Louisiana Agricultural Finance Authority created by this Chapter. See Louisiana Revised Statutes 3:263
Authorized prescriber: means a licensed physician, dentist, or other health care provider authorized by law to prescribe drugs, medications, medical devices or appliances, and health care regimens. See Louisiana Revised Statutes 37:913
Authorizing agent: means a person legally entitled to authorize the cremation of human remains. See Louisiana Revised Statutes 37:831
Automated teller machine: means an electronic information processing device located in this state which accepts or dispenses cash in connection with an account or credit card. See Louisiana Revised Statutes 6:1363
Automated transaction: means a transaction conducted or performed, in whole or in part, by electronic means or electronic records, in which the acts or records of one or both parties are not reviewed by an individual in the ordinary course of forming a contract, performing under an existing contract, or fulfilling an obligation required by the transaction. See Louisiana Revised Statutes 9:2602
Average compensation: shall mean the average annual earned compensation of an employee for any period of sixty successive or joined months of service as an employee during which earned compensation was the highest. See Louisiana Revised Statutes 11:2031
Average compensation: shall mean the average annual earned compensation of an employee for any period of sixty successive or joined months of service as an employee during which earned compensation was the highest. See Louisiana Revised Statutes 11:2165.2
Average Compensation: means the average annual earnable compensation of an employee for any period of three consecutive years of service as an employee during which the said earnable compensation was the highest. See Louisiana Revised Statutes 11:3002
average final compensation: means the average annual earned compensation of a member for the sixty highest months of successive employment, or for the highest sixty successive joined months of employment where interruption of service occurred. See Louisiana Revised Statutes 11:2213
Average salary: shall mean the average annual earnable rate of salary of a member for the thirty-six highest consecutive months during the total service of the member. See Louisiana Revised Statutes 11:3033
Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
Bailiff: a court officer who enforces the rules of behavior in courtrooms.
Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
Beef: means the flesh of a domesticated bovine that is edible by humans. See Louisiana Revised Statutes 3:4743
Beef product: means a type of agricultural product that is edible by humans and produced in whole or in part from beef, including beef jerky, beef patties, chopped beef, fabricated steak, hamburger, ground beef, ribs, and roast. See Louisiana Revised Statutes 3:4743
Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
Beneficiary: means a person who under the terms of a letter of credit is entitled to have its complying presentation honored. See Louisiana Revised Statutes 10:5-102
Beneficiary: means an individual for whom property has been transferred to or held under a declaration of trust by a custodial trustee for the individual's use and benefit under this Chapter. See Louisiana Revised Statutes 9:2260.1
Beneficiary: shall mean any person designated by a member or retiree to receive an annuity, survivor benefit, or other benefit as provided by this Chapter. See Louisiana Revised Statutes 11:2213
Beneficiary: shall mean any person designated to receive a retirement allowance, an annuity or other benefit as provided by this Part. See Louisiana Revised Statutes 11:3002
Bequest: Property gifted by will.
Blockchain: means any ledger of exchange, sale, or transfer of virtual currency which is accessible by computers or operators that are part of any virtual currency network. See Louisiana Revised Statutes 6:1382
Board: means the Louisiana Cemetery Board. See Louisiana Revised Statutes 8:1
Board: means the Louisiana Equine Promotion and Research Advisory Board. See Louisiana Revised Statutes 3:2073
Board: means the Louisiana Rice Promotion Board. See Louisiana Revised Statutes 3:3531
Board: means the Louisiana Rice Research Board. See Louisiana Revised Statutes 3:3541
Board: means the Agricultural Industry Board established by La. See Louisiana Revised Statutes 3:3703
Board: means the Louisiana Cemetery Board. See Louisiana Revised Statutes 8:411
Board: means the Louisiana State Board of Cosmetology. See Louisiana Revised Statutes 37:563
Board: means the Louisiana State Board of Embalmers and Funeral Directors. See Louisiana Revised Statutes 37:831
Board: means the State Board of Certified Public Accountants of Louisiana. See Louisiana Revised Statutes 37:73
Board: means the Louisiana State Board of Nursing. See Louisiana Revised Statutes 37:913
Board: means the Louisiana State Board of Practical Nurse Examiners. See Louisiana Revised Statutes 37:961
Board: shall mean the Board of Trustees provided in Louisiana Revised Statutes 11:3002
Board: shall mean the Retirement Board of the City of Bogalusa Retirement System. See Louisiana Revised Statutes 11:3033
Board: means the Louisiana Uniform Local Sales Tax Board as defined in Louisiana Revised Statutes 47:337.92
Board of directors: means the board of directors of the corporation created under this Chapter. See Louisiana Revised Statutes 12:951
Board of trustees: shall mean the board provided for in Louisiana Revised Statutes 11:2031
Board of trustees: shall mean the board provided for in Louisiana Revised Statutes 11:2213
Bona fide trade or professional association: means an active trade or professional association that is chartered and domiciled in Louisiana, or a successor organization thereof, that meets all of the following requirements:
(a) Promotes Louisiana timber or agriculture production. See Louisiana Revised Statutes 3:4351.1
Borrower: means a person obtaining or desiring to obtain a loan of money, a credit card, or a line of credit. See Louisiana Revised Statutes 9:3574.2
Branch establishment: means a licensed funeral establishment devoted to or used in the care of the body of a deceased person, or maintained or held out to the public, by advertising or otherwise, as the office or place for the practice of funeral directing. See Louisiana Revised Statutes 37:831
Burial: means the placement of human remains in a grave. See Louisiana Revised Statutes 8:1
Burial: means the act or process of disposing of a human body by depositing it in the earth, at sea, or by any other accepted disposition. See Louisiana Revised Statutes 37:831
Burial park: means a tract of land for the burial of human remains in the ground, used or intended to be used, and dedicated, for cemetery purposes. See Louisiana Revised Statutes 8:1
Burial-transit permit: means the permit for disposition of a dead human body as required by state law. See Louisiana Revised Statutes 37:831
Business association: means a corporation, joint stock company, investment company, partnership, unincorporated association, joint venture, limited liability company, business trust, trust company, savings and loan association, building and loan association, savings bank, industrial bank, land bank, safe deposit company, safekeeping depository, bank, banking organization, financial organization, insurance company, mutual fund, credit union, utility, or other business entity consisting of one or more persons, whether or not for profit. See Louisiana Revised Statutes 9:153
Business corporation: means a corporation for profit formed under the laws of this state. See Louisiana Revised Statutes 12:201
Buyer: means any person who purchases rice at the first point of sale only. See Louisiana Revised Statutes 3:3531
Buyer: means the person entering into a preneed funeral contract with a licensed funeral establishment. See Louisiana Revised Statutes 37:831
Capital stock association: means an association, not in the mutual form, having capital stock ownership. See Louisiana Revised Statutes 6:703
Capital surplus: means the aggregate of:
(a) The amount of the consideration received on issuance of issued shares in excess of the aggregate allocated value thereof; and
(b) Amounts transferred to capital surplus as permitted by this Chapter; and
(c) Surplus arising from revaluation to reflect unrealized appreciation in value of assets; less
(d) Transfers from, or other reductions in, capital surplus required or permitted by this Chapter. See Louisiana Revised Statutes 12:201
care funds: includes both general and special care funds. See Louisiana Revised Statutes 8:1
Cash price: means the price for which the seller would have sold the motor vehicle to the consumer and the consumer would have bought from the seller if such sale had been a sale for cash instead of on credit. See Louisiana Revised Statutes 6:969.6
Casket: means a rigid container which is designed for the encasement of human remains usually constructed of wood, metal, fiberglass, or other similar material and ornamented and lined with fabric, which may or may not be combustible, for transportation, or for other disposition. See Louisiana Revised Statutes 37:831
Cell cultured food product: means any cultured animal tissue produced from in vitro animal cell cultures outside of the organism from which it is derived. See Louisiana Revised Statutes 3:4743
Cemetery: means a place used or intended to be used for the interment of the human dead and, to the extent allowed in accordance with this Title, pet remains. See Louisiana Revised Statutes 8:1
Cemetery authority: means any person, firm, corporation, limited liability company, trustee, partnership, association, or municipality owning, operating, controlling, or managing a cemetery or holding lands within this state for interment purposes. See Louisiana Revised Statutes 8:1
Cemetery management organization: means a legal entity contracting as an independent contractor with a cemetery authority to manage a cemetery, but does not mean individual managers employed by or contracting directly with cemetery authorities operating under this title. See Louisiana Revised Statutes 8:1
Cemetery sales organization: means any legal entity contracting as an independent contractor with a cemetery authority to conduct sales of one or more cemetery spaces, whether by deed, servitude, grant of right to use, or otherwise, or cemetery products. See Louisiana Revised Statutes 8:1
Cemetery space: means 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 8:1
Central registry: means the master index maintained by the secretary as provided by this Chapter, reflecting information contained in all effective financing statements, and statements evidencing assignments, amendments, extensions, and cancellations thereof. See Louisiana Revised Statutes 3:3652
Certificate: means a license issued by the board. See Louisiana Revised Statutes 37:831
Certificate: means a certificate as a certified public accountant issued pursuant to the provisions of this Part, as follows:
(a) An "active certificate" is granted to or renewed by an individual who has met all requirements pursuant to the provisions of this Part, including the experience requirement. See Louisiana Revised Statutes 37:73
Certificate of conformance: means a document issued by the National Institute of Standards and Technology, or any successor, based on testing in participating laboratories. See Louisiana Revised Statutes 3:4602
Certified market participant: is a n applicant approved by the board to participate in a cooperative endeavor authorized under this Chapter. See Louisiana Revised Statutes 3:3703
Chairman: means the chairman of the commission. See Louisiana Revised Statutes 3:3803
Chambers: A judge's office.
Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
Children: as used in this Part , are defined as children of the firefighter and/or children of the widow of the firefighter who are solely dependent upon the firefighter for their support. See Louisiana Revised Statutes 11:3378
City: shall mean the City of Alexandria. See Louisiana Revised Statutes 11:3002
City: shall mean the city of Bogalusa, Louisiana. See Louisiana Revised Statutes 11:3033
City Service: shall mean all offices and positions of trust or employment in the employ of the City, or any department, independent agency, board or Commission thereof. See Louisiana Revised Statutes 11:3002
Civil proceeding: means any civil judicial action, arbitration, administrative proceeding, review panel pursuant to this Chapter, or proceeding before the State Board of Certified Public Accountants of Louisiana. See Louisiana Revised Statutes 37:73
Claim: means any cause of action against a certified public accountant or firm, regardless of the legal basis of the claim, including but not limited to tort, fraud, breach of contract, or any other legal basis, arising out of any engagement to provide professional services, including but not limited to the following:
(a) The providing of attest services as defined in Louisiana Revised Statutes 37:101
Claimant: means any person having an interest or right to assert a claim, whether for himself or on behalf of another. See Louisiana Revised Statutes 37:101
Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
Client: means a person or entity that agrees with a licensee to receive any professional service. See Louisiana Revised Statutes 37:73
Clinical phase of nursing education: means those nursing courses that require a student to provide nursing care, under faculty supervision, to individuals, families, and communities in diverse health care settings. See Louisiana Revised Statutes 37:913
Closed container: means any container in which cremated human remains can be placed and closed in a manner so as to prevent leakage or spillage of remains or the entrance of foreign material. See Louisiana Revised Statutes 37:831
Club: means any club, corporation, association, or individual under the authority of the commission. See Louisiana Revised Statutes 4:85
Collaboration: means a cooperative working relationship with licensed physicians, dentists, or other health care providers to jointly contribute to providing patient care and may include but not be limited to discussion of a patient's diagnosis and cooperation in the management and delivery of health care with each provider performing those activities that he is legally authorized to perform. See Louisiana Revised Statutes 37:913
Collaborative practice: means the joint management of the health care of a patient by an advanced practice registered nurse performing advanced practice registered nursing and one or more consulting physicians or dentists. See Louisiana Revised Statutes 37:913
Collaborative practice agreement: means a formal written statement addressing the parameters of the collaborative practice which are mutually agreed upon by the advanced practice registered nurse and one or more licensed physicians or dentists which shall include but not be limited to the following provisions:
(a) Availability of the collaborating physician or dentist for consultation or referral, or both. See Louisiana Revised Statutes 37:913
Collection: means collecting and refunding the assessments. See Louisiana Revised Statutes 3:3531
Collection: means collecting and refunding the assessments. See Louisiana Revised Statutes 3:3541
Columbarium: means a building, structure, room, or other space in a building or structure containing niches for permanent inurnment of cremated remains in a place used or intended to be used, and dedicated, for cemetery purposes. See Louisiana Revised Statutes 8:1
Commercial weighing and measuring device: means any weight, measure, or weighing or measuring device commercially used or employed in establishing the size, quantity, extent, area, time, distance, or measurement of quantities, things, produce, or articles for distribution or consumption, purchased, offered, or submitted for sale, hire, or award, or in computing any basic charge or payment for services rendered on the basis of weight or measure. See Louisiana Revised Statutes 3:4602
Commission: means the Louisiana Agricultural Commodities Commission. See Louisiana Revised Statutes 3:3402
Commission: means the Horticulture Commission of Louisiana. See Louisiana Revised Statutes 3:3803
Commission: means the State Boxing and Wrestling Commission. See Louisiana Revised Statutes 4:85
Commission: means the Commission of Weights and Measures. See Louisiana Revised Statutes 3:4602
Commission: means the Louisiana Motor Vehicle Commission. See Louisiana Revised Statutes 6:969.6
Commission: means the Structural Pest Control Commission. See Louisiana Revised Statutes 3:3362
Commission merchant: means any person engaged in the business of receiving any farm product for sale, on commission, or for or on behalf of another person. See Louisiana Revised Statutes 3:3652
Commissioner: means the Louisiana Commissioner of Agriculture and Forestry. See Louisiana Revised Statutes 3:263
Commissioner: means the commissioner of agriculture and forestry. See Louisiana Revised Statutes 3:2073
Commissioner: means the Louisiana commissioner of agriculture and forestry. See Louisiana Revised Statutes 3:3402
Commissioner: means the commissioner of agriculture of the state of Louisiana. See Louisiana Revised Statutes 3:3502
Commissioner: means the Commissioner of Agriculture for the state of Louisiana. See Louisiana Revised Statutes 3:3531
Commissioner: means the commissioner of agriculture for the state of Louisiana. See Louisiana Revised Statutes 3:3541
Commissioner: means the Louisiana Commissioner of Agriculture and Forestry. See Louisiana Revised Statutes 3:3703
Commissioner: means the commissioner of agriculture and forestry. See Louisiana Revised Statutes 3:3803
commissioner: means the "Commissioner, Louisiana Department of Agriculture. See Louisiana Revised Statutes 3:4201
Commissioner: means the commissioner of the office of financial institutions. See Louisiana Revised Statutes 6:1382
Commissioner: means the commissioner of the Department of Agriculture and Forestry, or his duly authorized representatives acting at his discretion. See Louisiana Revised Statutes 3:4602
Commissioner: means the commissioner of financial institutions, of the state of Louisiana, in his capacity as supervisor of associations. See Louisiana Revised Statutes 6:703
Commissioner: means the commissioner of the office of financial institutions. See Louisiana Revised Statutes 6:1083
Commissioner: means the commissioner of agriculture and forestry. See Louisiana Revised Statutes 3:3362
Commissioner: means the commissioner of the Department of Agriculture and Forestry or his duly authorized designee. See Louisiana Revised Statutes 3:3391.3
Commissioner: means the Louisiana commissioner of agriculture and forestry. See Louisiana Revised Statutes 3:4423
Commissioner: means the commissioner of agriculture and forestry. See Louisiana Revised Statutes 3:4743
commodities: means cotton, all agricultural products commonly classed as grain, including rice, rough rice, corn, wheat, oats, rye, soybeans, barley, and grain sorghum, and any other agricultural commodity or other farm product which the commission may, by regulation, declare to be a commodity subject to this Chapter. See Louisiana Revised Statutes 3:3402
Commodity: except as otherwise provided in Louisiana Revised Statutes 3:3502
Commodity: means any service or item, or any combination of items, forming a distinctive product, sold in commerce which is affected by any determination of weight, measure, or count. See Louisiana Revised Statutes 3:4602
Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
Community cemetery: means a cemetery owned, operated, controlled, or managed by any association or organization in which the sale of lots, graves, crypts, vaults, or niches is restricted principally to individuals within a community. See Louisiana Revised Statutes 8:1
Community Reinvestment Act: The Act is intended to encourage depository institutions to help meet the credit needs of the communities in which they operate, including low- and moderate-income neighborhoods. It was enacted by the Congress in 1977. ^{Source: OCC}
Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
Confirmor: means a nominated person who undertakes, at the request or with the consent of the issuer, to honor a presentation under a letter of credit issued by another. See Louisiana Revised Statutes 10:5-102
Conservation servitude: means a nonpossessory interest of a holder in immovable property imposing limitations or affirmative obligations the purposes of which include retaining or protecting natural, scenic, or open-space values of immovable property, assuring its availability for agricultural, forest, recreational, or open-space use, protecting natural resources, maintaining or enhancing air or water quality, or preserving the historical, archaeological, or cultural aspects of unimproved immovable property. See Louisiana Revised Statutes 9:1272
Consumer: means a natural person who enters into a consumer loan or consumer credit sale of a motor vehicle to be used primarily for personal, family, or household purposes. See Louisiana Revised Statutes 6:969.6
Consumer: means a natural person who enters into or seeks to enter into a residential loan transaction for a personal, family, or household purpose. See Louisiana Revised Statutes 6:1083
Consumer: means a natural person who purchases goods, services, or movable or immovable property or rights therein, for a personal, family, or household purpose and includes a purchaser or buyer in a consumer credit sale or transaction made with the use of a seller credit card or otherwise, or a borrower or debtor in a consumer loan, revolving loan account, or a lender credit card. See Louisiana Revised Statutes 9:3516
Consumer credit insurance: means insurance, other than insurance on property, by which the satisfaction of debt in whole or in part is a benefit provided, but does not include insurance indemnifying the extender of credit against loss due to the debtor's default and non-filing insurance. See Louisiana Revised Statutes 6:969.6
Consumer credit sale: means the sale of a motor vehicle on credit under which the seller acquires a purchase money security interest in the purchased vehicle, and incident to which a credit service charge is charged and the consumer is permitted to defer all or part of the purchase price or other consideration in two or more installments excluding the down payment. See Louisiana Revised Statutes 6:969.6
Consumer loan: means a loan of money or its equivalent made by a lender, the proceeds of which are used by the consumer to purchase or refinance the purchase of a motor vehicle, or which proceeds are used for personal, family, or household purposes, including debts created by the use of a lender credit card, revolving loan account, or similar arrangement, as well as insurance premium financing, with the lender acquiring a purchase money security interest in the purchased motor vehicle. See Louisiana Revised Statutes 6:969.6
Contact: means any communication by an athlete agent or by any intermediary with an athlete, or with any third person for the purpose of having that third person communicate with the athlete about the possibility of or formation of any business, financial, or other contractual relationship or agreement, including an agent contract, a professional services contract, or a professional sports services contract. See Louisiana Revised Statutes 4:421
Continuance: Putting off of a hearing ot trial until a later time.
Continuing education: means that education which is obtained by a licensee through education processes in order to develop, maintain, improve, or expand skills and knowledge. See Louisiana Revised Statutes 37:831
Contract: A legal written agreement that becomes binding when signed.
Contract: means the consumer's retail installment contract, note, agreement, or other evidence of indebtedness executed in connection with a motor vehicle credit transaction. See Louisiana Revised Statutes 6:969.6
Contract: means the total legal obligation resulting from the agreement of the parties as affected by this Chapter and other applicable law. See Louisiana Revised Statutes 9:2602
Contract rate: means the interest rate factor applied to compute precomputed interest or simple interest under the transaction. See Louisiana Revised Statutes 6:969.6
Control: means to have actual authority to direct the circumstances of use of an access area or access facility, including its maintenance, lighting, and landscaping. See Louisiana Revised Statutes 6:1363
Control: when used in the context described, means the following:
(a) When used in reference to a transaction or relationship involving virtual currency, power to execute unilaterally or prevent indefinitely a virtual currency transaction. See Louisiana Revised Statutes 6:1382
Controlled substance: means a controlled dangerous substance as defined and covered by the Uniform Controlled Dangerous Substances Law, Louisiana Revised Statutes 9:2800.62
Conventional reverse mortgage loan: means a reverse mortgage loan other than a program reverse mortgage loan. See Louisiana Revised Statutes 6:1083
Converting entity: means the domestic business corporation or domestic unincorporated entity that adopts a plan of entity conversion or the foreign unincorporated entity converting to a domestic business corporation. See Louisiana Revised Statutes 12:1-950
Conviction: A judgement of guilt against a criminal defendant.
Cooperative endeavor: means a contractual relationship between the state of Louisiana through the board with a person for a public purpose. See Louisiana Revised Statutes 3:3703
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Corporation: means any corporation or limited liability company which is authorized by its articles or an operating agreement to conduct any one or more of the businesses of a cemetery. See Louisiana Revised Statutes 8:1
Corporation: means a Louisiana industrial development corporation created under this Chapter. See Louisiana Revised Statutes 12:951
Corporation: means a body formed and authorized by law to act as a single person although constituted by one or more persons and legally endowed with various rights and duties. See Louisiana Revised Statutes 37:831
Cosmetologist: means any person, who is not exempted from the provisions of this Chapter pursuant to Louisiana Revised Statutes 37:563
Cosmetology: means the practice of using one's hands, mechanical or electrical apparatuses, or appliances or using cosmetic preparations, antiseptics, soaps, detergents, tonics, lotions, or creams in any one or any combination of the practices of esthetics, hair dressing, and manicuring for compensation, direct or indirect, including tips. See Louisiana Revised Statutes 37:563
Cotton agent: means every person, firm, corporation, association, or other legal entity who purchases or contracts to purchase cotton grown or to be grown by producers in this state for or on behalf of a cotton merchant and who is required to be a party to a notarized written agency agreement. See Louisiana Revised Statutes 3:3402
Cotton merchant: means every person, firm, corporation, association, or other legal entity who purchases or contracts to purchase, either directly or through a cotton agent, cotton grown or to be grown by producers in this state. See Louisiana Revised Statutes 3:3402
Council: shall mean the City Commission Council of Bogalusa, Louisiana. See Louisiana Revised Statutes 11:3033
Counterclaim: A claim that a defendant makes against a plaintiff.
Court: means any court of competent jurisdiction where the registered office of the corporation is located. See Louisiana Revised Statutes 12:201
Court: means a court of competent jurisdiction. See Louisiana Revised Statutes 9:2260.1
Court reporter: A person who makes a word-for-word record of what is said in court and produces a transcript of the proceedings upon request.
Covered agency: means any of the following:
(a) Any federal, state, or local law enforcement agency. See Louisiana Revised Statutes 6:1372
Covered financial institution: means any bank, credit union, savings bank, savings and loan association, or trust company operating in Louisiana. See Louisiana Revised Statutes 6:1372
CPA firm: means any sole proprietorship, corporation, partnership, registered limited liability partnership, limited liability company, or other form of organization issued a permit to practice in accordance with the provisions of this Part. See Louisiana Revised Statutes 37:73
CPA-Retired: means either of the following:
(i) A licensee holding an active certificate for a minimum of twenty consecutive years, who has reached the age of fifty-five years, and is no longer an owner, partner, shareholder, member, contractor, contractee, or employee of a CPA firm. See Louisiana Revised Statutes 37:73
Credit health and accident insurance: means disability insurance purchased in conjunction with a motor vehicle credit transaction which provides for a monthly benefit sufficient to pay all or part of the required monthly payment, during the continued disability of the insured, over the term of coverage. See Louisiana Revised Statutes 6:969.6
Credit life insurance: means term life insurance purchased in conjunction with a motor vehicle credit transaction which provides a death benefit payable to the lender, or to the insured consumer's beneficiary to the extent the death benefit exceeds the amount necessary to fully pay and satisfy the transaction, in the event of the insured consumer's death during the term of coverage. See Louisiana Revised Statutes 6:969.6
Credit report: A detailed report of an individual's credit history prepared by a credit bureau and used by a lender in determining a loan applicant's creditworthiness. ^{Source: OCC}
Credit service charge: means the sum of the following:
(i) All charges payable directly or indirectly by the consumer and imposed directly or indirectly by the seller as a requirement of the extension of credit, including any of the following types of charges that are applicable: interest; time price differential; service; carrying or other charge, however denominated; points and discount fees; and premium or other charge for any guarantee or insurance protecting the extender of credit against the consumer's default or other credit loss. See Louisiana Revised Statutes 6:969.6
Creditable service: shall mean service for which credit is allowable as provided in Louisiana Revised Statutes 11:2031
Creditable service: shall mean service for which credit is allowable as provided in Louisiana Revised Statutes 11:2213
Creditable Service: shall mean "Prior Service" plus "Membership Service" for which credit is allowable as provided in Louisiana Revised Statutes 11:3002
Creditor: means any person who holds a security interest in a farm product. See Louisiana Revised Statutes 3:3652
creditor: means a seller in a consumer credit sale, or a lender in a consumer loan. See Louisiana Revised Statutes 6:969.6
Cremated human remains: means all the remains of the human body recovered after the completion of the cremation process, including processing, pulverization, or processing and pulverization which leaves only bone fragments reduced to unidentifiable dimensions and may possibly include the residue of any foreign material that was cremated with the human remains. See Louisiana Revised Statutes 37:831
Cremated remains: means human remains after cremation in a crematory. See Louisiana Revised Statutes 8:1
Cremation: means the reduction of the body of a deceased person to cremated remains in a crematory. See Louisiana Revised Statutes 8:1
Cremation: means the technical process, using direct flame and heat, that reduces human remains to bone fragments through heat and evaporation. See Louisiana Revised Statutes 37:831
Cremation container: means the container in which the human remains are transported to the crematory and placed in the cremation retort for cremation. See Louisiana Revised Statutes 37:831
Cremation retort: means the enclosed space within which the cremation process takes place. See Louisiana Revised Statutes 37:831
Crematory: means a building or structure containing one or more retorts for the reduction of bodies of deceased persons to cremated remains. See Louisiana Revised Statutes 8:1
Crematory: means the building or portion of a building that houses the cremation retort for the reduction of bodies of deceased persons to cremated human remains. See Louisiana Revised Statutes 37:831
Crematory and columbarium: means a building or structure containing both a crematory and columbarium. See Louisiana Revised Statutes 8:1
Crematory authority: means the legal entity which is licensed by the board to operate a crematory. See Louisiana Revised Statutes 37:831
Crematory retort operator: means the individual who is authorized and licensed by the board to operate the retort and perform the cremation process. See Louisiana Revised Statutes 37:831
Curator: means a person appointed or qualified by a court to manage the estate of an individual or a person legally authorized to perform substantially the same functions. See Louisiana Revised Statutes 9:2260.1
Custodial trust property: means an interest in property transferred to or held under a declaration of trust by a custodial trustee under this Chapter and the income from and proceeds of that interest. See Louisiana Revised Statutes 9:2260.1
Custodial trustee: means a person designated as trustee of a custodial trust under this Chapter or a substitute or successor to the person designated. See Louisiana Revised Statutes 9:2260.1
Custody services: means the safekeeping or custody of virtual currency or other assets by a financial institution or trust company. See Louisiana Revised Statutes 6:1401
Customer: means a person or other legal entity who owns an account provided by an operator whose access facility is being used. See Louisiana Revised Statutes 6:1363
Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
debt forgiveness: is a n agreement whereby an extender of credit agrees with the consumer to waive any unpaid balance on a consumer loan, consumer credit sale or lease due to physical damage, total loss or constructive loss or unrecovered theft to the covered collateral secured by an eligible security device. See Louisiana Revised Statutes 6:969.6
Debtor: means any person who owns or has an ownership interest in farm products which are subject to a security interest of creditors. See Louisiana Revised Statutes 3:3652
Decedent: A deceased person.
Deceptive: means tending or having power to impose a false idea or belief or causing one to believe an untruth. See Louisiana Revised Statutes 37:831
Deceptively similar: means misleading to a reasonable person. See Louisiana Revised Statutes 3:4743
Deed: The legal instrument used to transfer title in real property from one person to another.
Default: means nonpayment of two consecutive payments on the date due. See Louisiana Revised Statutes 6:965
Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
Demand account: means an account payable on demand which is not a savings account. See Louisiana Revised Statutes 6:703
Department: means the Department of Agriculture and Forestry. See Louisiana Revised Statutes 3:1
Department: means the Louisiana Department of Agriculture and Forestry. See Louisiana Revised Statutes 3:263
Department: means the Louisiana Department of Agriculture and Forestry. See Louisiana Revised Statutes 3:292
Department: means the Louisiana Department of Agriculture and Forestry. See Louisiana Revised Statutes 3:3402
Department: means the Louisiana Department of Agriculture and Forestry. See Louisiana Revised Statutes 3:4602
Department: means the Louisiana Department of Agriculture and Forestry. See Louisiana Revised Statutes 3:3391.3
Department: means the Department of Insurance. See Louisiana Revised Statutes 3:4351.1
Dependent: A person dependent for support upon another.
Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
Depositor: means a holder of a savings, demand, or other type of deposit account of an association. See Louisiana Revised Statutes 6:703
Depository institution: means the same as defined in Section 3 of the Federal Deposit Insurance Act, and includes any credit union. See Louisiana Revised Statutes 6:1083
Deputy secretary: means the officer authorized to be appointed by the secretary to serve as his principal administrative assistant. See Louisiana Revised Statutes 36:3
Devise: To gift property by will.
Diminution in value: means an existent reduction of twenty percent or more of the fair market value or the economically viable use of, as determined by a qualified appraisal expert, the affected portion of any parcel of private agricultural property or the property rights thereto for agricultural purposes, as a consequence of any regulation, rule, policy, or guideline promulgated for or by any governmental entity. See Louisiana Revised Statutes 3:3602
Direct supervision: means giving direction or instruction to and accepting responsibility for the work product of the person being supervised. See Louisiana Revised Statutes 3:3803
Director: means the director of weights and measures appointed by the commissioner. See Louisiana Revised Statutes 3:4602
Directors: means the board of directors, board of trustees, or other governing body of a cemetery authority, cemetery sales organization, or cemetery management organization. See Louisiana Revised Statutes 8:1
Directors: means persons designated in the articles as such, and persons designated, elected or appointed by any other name or title to act as directors, and their successors. See Louisiana Revised Statutes 12:201
Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
Dishonest conduct: means a standard of personal behavior by a funeral director, or embalmer, or both, characterized by a willful distortion of the truth in an attempt to deceive, cheat or defraud. See Louisiana Revised Statutes 37:831
Disinterment: means the act or ceremony of extracting a dead human body from the earth or tomb. See Louisiana Revised Statutes 37:831
Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
Disparagement: means dissemination to the public in any manner of any false information that the disseminator knows or should have known to be false, and which states or implies that a perishable agricultural or aquacultural food product is not safe for consumption by the consuming public. See Louisiana Revised Statutes 3:4502
Disposition: means the interment, burial, cremation, or anatomical donation of the body of a deceased person or parts of the body of a deceased person. See Louisiana Revised Statutes 8:1
Disposition: means the shipment, interment, burial, cremation, or anatomical donation of a dead human body or parts of a dead human body. See Louisiana Revised Statutes 37:831
distrain: as used in this Chapter shall be construed to mean the right to levy upon and seize and sell, or the levying upon or seizing and selling, of any property or rights to property of the taxpayer including goods, chattels, effects, stocks, securities, bank accounts, evidences of debt, wages, real estate and other forms of property, by the collector or his authorized assistants, for the purpose of satisfying any assessment of tax, penalty or interest due. See Louisiana Revised Statutes 47:337.57
Distributing: means engaging in the business of a distributor as defined in Paragraph (7). See Louisiana Revised Statutes 3:3502
Distributor: means any person other than a producer or processor, who sells commodities to one or more retailers of such commodities. See Louisiana Revised Statutes 3:3502
Disturb: includes excavating, removing, exposing, defacing, mutilating, destroying, molesting, or desecrating in any way any unmarked burial sites or any human skeletal remains, burial artifacts, or burial markers on or in an unmarked burial site without a permit. See Louisiana Revised Statutes 8:673
dividend: when used in this Chapter (except in Louisiana Revised Statutes 47:159
Division: means the public protection division of the Department of Justice. See Louisiana Revised Statutes 4:421
Division: means the division of archaeology of the office of cultural development within the Department of Culture, Recreation and Tourism. See Louisiana Revised Statutes 8:411
Docket: A log containing brief entries of court proceedings.
Document: means a draft or other demand, document of title, investment security, certificate, invoice, or other record, statement, or representation of fact, law, right, or opinion (i) which is presented in a written or other medium permitted by the letter of credit, or unless prohibited by the letter of credit, by the standard practice referred to in La. See Louisiana Revised Statutes 10:5-102
Domicile: means the state of incorporation of a corporation and the state of the principal place of business of a holder other than a corporation. See Louisiana Revised Statutes 9:153
Donee: The recipient of a gift.
Donor: The person who makes a gift.
Down payment: means an amount, including the value of any property used as a trade-in, paid to a seller to reduce the cash price of a motor vehicle purchased under a consumer credit sale. See Louisiana Revised Statutes 6:969.6
Earnable compensation: shall mean the full rate of compensation that would be payable to the member (employee) if he worked the full working time. See Louisiana Revised Statutes 11:2031
Earnable compensation: shall mean the full amount of compensation earned by an employee for a given month, including supplemental pay paid by the state of Louisiana, but shall not include overtime. See Louisiana Revised Statutes 11:2213
Earnable Compensation: shall mean the full amount earned by an employee for a given pay period. See Louisiana Revised Statutes 11:3002
Earned surplus: means the excess of surplus over capital surplus. See Louisiana Revised Statutes 12:201
Effective date: shall mean July 1, 1953. See Louisiana Revised Statutes 11:3033
Effective financing statement: means a written instrument which is an abstract of a security device and which complies with the provisions of Louisiana Revised Statutes 3:3652
Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See Louisiana Revised Statutes 9:2602
Electronic agent: means a computer program or an electronic or other automated means used independently to initiate an action or respond to electronic records or performances in whole or in part without review or action by an individual. See Louisiana Revised Statutes 9:2602
Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
Electronic record: means a record created, generated, sent, communicated, received, or stored by electronic means. See Louisiana Revised Statutes 9:2602
Electronic signature: means an electronic sound, symbol, or process attached to or logically associated with a record and executed or adopted by a person with the intent to sign the record. See Louisiana Revised Statutes 9:2602
Eligible adult: means any of the following:
(a) Any person sixty years of age or older. See Louisiana Revised Statutes 6:1372
Embalmer: means a person who disinfects or preserves, or both, a dead human body or bodies, entirely or in part, by the use of chemical substances, fluids, or gases ordinarily used, prepared, or intended for such purposes, either by outward application of such chemical substances, fluids, or gases on the body, or by the introduction of same into the body by vascular or hypodermic injection, or by direct application into the organs or cavities. See Louisiana Revised Statutes 37:831
Embalmer and funeral director: means a person to whom a valid license has been issued by the board to perform the duties of embalming and funeral directing. See Louisiana Revised Statutes 37:831
Embalming: means preparing, disinfecting, and preserving, either hypodermically, arterially, or by any other recognized means, the body of a deceased person for burial, cremation, or other disposition. See Louisiana Revised Statutes 37:831
Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. ^{Source: OCC}
Employee: shall mean any registrar of voters of the state of Louisiana or any deputy or permanent employee of the office of registrar of voters in any parish of the state of Louisiana. See Louisiana Revised Statutes 11:2031
Employee: shall mean any of the following classifications:
(a)(i) Any full-time police officer, empowered to make arrests. See Louisiana Revised Statutes 11:2213
Employee: means any person legally occupying a position in the Service of the City of Alexandria, and shall include the employees of the retirement system created hereunder. See Louisiana Revised Statutes 11:3002
Employee: shall mean any appointive officer or employee of the city now or hereafter employed by the city, whose services are compensated by the city in whole or in part, who is not covered by any existing pension fund maintained by the city. See Louisiana Revised Statutes 11:3033
Employer: shall mean the registrar of voters of any parish in the state of Louisiana, the state of Louisiana, or the police jury or any other governing body of a parish which employs and pays persons as registrars of voters. See Louisiana Revised Statutes 11:2031
Employer: shall mean any municipality in the state of Louisiana which employs a full-time police officer, empowered to make arrests, or which has an elected chief of police whose salary is at least one thousand dollars per month, and the Municipal Police Employees' Retirement System. See Louisiana Revised Statutes 11:2213
Employer: shall mean the City of Alexandria or any of its departments and agencies from which any employee receives his compensation. See Louisiana Revised Statutes 11:3002
En banc: In the bench or "full bench." Refers to court sessions with the entire membership of a court participating rather than the usual quorum. U.S. courts of appeals usually sit in panels of three judges, but may expand to a larger number in certain cases. They are then said to be sitting en banc.
Encumbrance: means any lien, privilege, judgment, mortgage, pledge, pawn, claim, charge, or any other encumbrance of like nature. See Louisiana Revised Statutes 3:1
Encumbrance certificate: means a written document which lists all effective financing statements affecting a person which have been filed with the filing officer and containing the information required by this Chapter to be transmitted to the secretary for inclusion in the central registry on the date and at the time the certificate is issued and which complies with the provisions of Louisiana Revised Statutes 3:3652
Endorsement: means certification of an applicant who is duly licensed as a registered nurse or advanced practice registered nurse in another state, territory, or country for licensure to practice as a registered nurse or advanced practice registered nurse in this state. See Louisiana Revised Statutes 37:913
endowed care cemetery: means a cemetery wherein lots and other interment spaces are sold or transferred under the representation that the cemetery will receive perpetual or endowed care. See Louisiana Revised Statutes 8:1
Enrolled bill: The final copy of a bill or joint resolution which has passed both chambers in identical form. It is printed on parchment paper, signed by appropriate officials, and submitted to the President/Governor for signature.
Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
Entombment: means the placement of human remains in a mausoleum. See Louisiana Revised Statutes 8:1
EPA: means the United States Environmental Protection Agency. See Louisiana Revised Statutes 3:3362
Equine: means all members of the genus Equus, regardless of age, including horses, ponies, mules, donkeys, and zebras. See Louisiana Revised Statutes 3:2073
Equine event: means any kind of show, exposition, contest, or tournament where equines are shown competitively. See Louisiana Revised Statutes 3:2073
Equine facility: means any facility used to host equine events. See Louisiana Revised Statutes 3:2073
Equine performance: means any discipline within the equine industry where equines are used competitively or in exhibition. See Louisiana Revised Statutes 3:2073
Equine research: means any scholarly activity conducted to collect scientific data utilizing experimental design. See Louisiana Revised Statutes 3:2073
Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. ^{Source: OCC}
Escrow: Money given to a third party to be held for payment until certain conditions are met.
Established date of operation: means the date on which the agricultural operation, including forestry activities, commenced operation. See Louisiana Revised Statutes 3:3602
estate: means a trust or estate, or fiduciary thereof. See Louisiana Revised Statutes 47:300.10
Esthetician: means a person who practices esthetics. See Louisiana Revised Statutes 37:563
Esthetics: means engaging in any one or a combination of the following practices: massaging the face or neck of a person, dyeing or trimming eyebrows, applying natural or artificial enhancements to eyelashes, hair removal by cosmetic preparations, threading, waxing, or other similar means, stimulating, cleansing, or beautifying the face, neck, arms, bust, upper body, legs, or feet of a person by any method with the aid of the hands or of any mechanical or electrical apparatus, including micro-dermabrasion, epidermabrasion, or particle exfoliation using equipment and methodology approved by the board or by the use of a cosmetic preparation; however, esthetics shall not include the diagnosis, treatment, or therapy of any dermatological condition, or the process of removing hair known as "electrolysis". See Louisiana Revised Statutes 37:563
Ethanol: means an ethyl alcohol which meets all of the following conditions in that it:
(a) Has a purity of at least ninety-nine percent, determined without regard to any added denaturants. See Louisiana Revised Statutes 3:3703
Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
Ex officio: Literally, by virtue of one's office.
Excess benefit participant: shall mean any member whose retirement benefit as determined on the basis of all qualified plans without regard to the limitations of La. See Louisiana Revised Statutes 11:2162
Exchange: when used as a verb, means to assume control of virtual currency from, or on behalf of, a resident, at least momentarily, to sell, trade, or convert either of the following:
(a) Virtual currency for legal tender, bank credit, or one or more forms of virtual currency. See Louisiana Revised Statutes 6:1382
Executive session: A portion of the Senate's daily session in which it considers executive business.
Executor: A male person named in a will to carry out the decedent
Exhibition: means :
(a) As applied to boxing and mixed technique events, any event in which the participants show or display their skills without necessarily striving to win. See Louisiana Revised Statutes 4:85
Extradition: The formal process of delivering an accused or convicted person from authorities in one state to authorities in another state.
Fair Credit Reporting Act: A federal law, established in 1971 and revised in 1997, that gives consumers the right to see their credit records and correct any mistakes. ^{Source: OCC}
Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
Family burial ground: means a cemetery in which no lots are sold to the public and in which interments are restricted to a group of persons related to each other by blood or marriage. See Louisiana Revised Statutes 8:1
Farm product: means any type of crop whether growing or to be grown, and whether harvested or unharvested, or any species of livestock, or any type of agricultural commodity or product raised or cultivated of every type and description, including but not limited to cattle, hogs, sheep, horses, bees, rabbits, or poultry, and oysters, crabs, prawns, shrimp, alligators, turtles, and fish raised, produced, cultivated, harvested, or gathered on any beds of bodies of water, whether owned, leased, or licensed by the debtor, grains, beans, vegetables, grasses, legumes, melons, tobacco, cotton, flowers, shrubberies, plants and fruits, nuts and berries, and other similar products whether of trees or other sources, or if they are a product of such crop or livestock in its unmanufactured state, such as seed, ginned cotton, wool-clip, honey, syrup, meat, milk, eggs, and cut, harvested, or standing timber, or supplies used or produced in farming operations, and if they are in the possession, including civil possession as defined in Civil Code Articles 3421 and 3431, of a debtor engaged in planting, producing, raising, cultivating, harvesting, gathering, fattening, grazing, or other farming operations. See Louisiana Revised Statutes 3:3652
Farm products: means products employed directly in the cultivation, production, or harvesting of any agricultural commodities or containers for agricultural commodities or other farm products. See Louisiana Revised Statutes 3:3402
Federal Deposit Insurance Corporation: A government corporation that insures the deposits of all national and state banks that are members of the Federal Reserve System. ^{Source: OCC}
Federal law: means the Internal Revenue Code of 1986, as amended, (Title 26 United States Code) and applicable U. See Louisiana Revised Statutes 47:287.701
Federal Meat Inspection Act: means the act so entitled approved March 4, 1907, as amended by the Wholesome Meat Act (21 U. See Louisiana Revised Statutes 3:4201
Federal Poultry Products Inspection Act: means the act so entitled, approved August 28, 1957 (Louisiana Revised Statutes 3:4201
Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. ^{Source: OCC}
Federally related mortgage loan: means an extension of credit to a consumer secured by a first mortgage on residential immovable property located in this state, including: a mobile home which will be immobilized pursuant to Louisiana Revised Statutes 6:1083
Federation or association: means any state or national association for the promotion and regulation of interscholastic or intercollegiate sports governing athletes and their relationships with athlete agents. See Louisiana Revised Statutes 4:421
Fiduciary: A trustee, executor, or administrator.
Fiduciary agent: means a representative of an owner whose services provided to the owner include locating, delivering, recovering, or assisting in the recovery of property to the owner, and shall be limited to Louisiana licensed attorneys, certified public accountants, and financial advisors. See Louisiana Revised Statutes 9:153
FIFRA: means the Federal Insecticide, Fungicide, and Rodenticide Act. See Louisiana Revised Statutes 3:3362
Filing officer: means the clerk of court of any parish. See Louisiana Revised Statutes 3:3652
Finance charge: The total cost of credit a customer must pay on a consumer loan, including interest. The Truth in Lending Act requires disclosure of the finance charge. ^{Source: OCC}
Financial exploitation: means any of the following:
(a) The wrongful or unauthorized taking, withholding, appropriation, or use of money, assets, beneficial ownership interest, or property of an eligible adult. See Louisiana Revised Statutes 6:1372
Financial institution: means a federally insured depository institution chartered pursuant to the laws of this state, another state, or the United States. See Louisiana Revised Statutes 6:1401
Financial institution: means any banking corporation or trust company, savings and loan association, insurance company or related corporation, partnership, foundation, or other institution engaged primarily in lending or investing funds. See Louisiana Revised Statutes 12:951
Financial institution: means a thrift institution, association, commercial bank, or trust company. See Louisiana Revised Statutes 6:703
Financial institution: means a state or national bank, savings bank or savings association located in the state of Louisiana and whose deposits are insured by the Federal Deposit Insurance Corporation, including homesteads, building and loan associations and savings and loan associations. See Louisiana Revised Statutes 37:831
Financial transaction: means any of the following as applicable to services provided by a covered financial institution:
(a) A transfer or request to transfer or disburse funds or assets in an account. See Louisiana Revised Statutes 6:1372
firm: means any partnership, association, or other unincorporated business organization. See Louisiana Revised Statutes 3:4201
Firm: means a business unit or enterprise or a partnership of two or more persons not recognized as a legal person distinct from the members composing it. See Louisiana Revised Statutes 37:831
Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
Fiscal year: means July first through June thirtieth of the following year. See Louisiana Revised Statutes 3:3531
Fiscal Year: shall mean the period beginning on January first in any year, and ending on December thirty-first of the same year. See Louisiana Revised Statutes 11:3002
Fiscal year: means an accounting period of twelve months ending on the last day of any month other than December. See Louisiana Revised Statutes 47:98
Food product: means any edible product sold or offered for retail sale that is intended for human consumption. See Louisiana Revised Statutes 3:4743
Footcandle: means the light incident measured on a horizontal plane thirty-six inches above ground level. See Louisiana Revised Statutes 6:1363
Force majeure: means any of the following circumstances:
(a) A major storm, major flood, or other similar natural disaster. See Louisiana Revised Statutes 8:1
Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. ^{Source: OCC}
Foreign corporation: means a corporation formed under the laws of any jurisdiction other than this state. See Louisiana Revised Statutes 12:201
Forest land: means any land in the state devoted to the growing of trees or the commercial production of timber, wood, or forest products that is located outside the corporate limits of any municipality. See Louisiana Revised Statutes 3:3622
Forest products: include the following:
(a) Products that are derived from woody biomass. See Louisiana Revised Statutes 3:4423
Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. ^{Source: OCC}
Formal hearing: means a hearing as provided for in Louisiana Revised Statutes 37:831
Formosan termite: means the termite Coptotermes formosanus in any state of development. See Louisiana Revised Statutes 3:3391.3
Fraud: Intentional deception resulting in injury to another.
Full-time: shall mean employment on a permanent, regularly scheduled basis for at least an average of thirty hours per week. See Louisiana Revised Statutes 11:2213
Fumigant: means any pesticide which either by itself or in combination with any other substance:
(a) Emits or liberates gas, fumes, or vapors which will destroy pests. See Louisiana Revised Statutes 3:3362
Fund: means the self-insurance fund established pursuant to this Part to provide automobile coverage for timber transportation vehicles, agriculture transportation vehicles, or a combination of both types of vehicles and shall be known as the Louisiana Agriculture Transportation Group Self-Insured Fund. See Louisiana Revised Statutes 3:4351.1
Funding: means grants, loans, or a combination of grants and loans. See Louisiana Revised Statutes 3:296
Funeral: means the observances held for a dead person usually before burial or cremation. See Louisiana Revised Statutes 37:831
Funeral directing: means the operation of a funeral home, or, by way of illustration and not limitation, any service whatsoever connected with the management of funerals, or the supervision of hearses or funeral cars, the purchase of caskets or other funeral merchandise, and retail sale and display thereof, the cleaning or dressing of dead human bodies for burial, and the performance or supervision of any service or act connected with the management of funerals from time of death until the body or bodies are delivered to the cemetery, crematory, or other agent for the purpose of disposition. See Louisiana Revised Statutes 37:831
Funeral director: means a person to whom a valid license has been issued by the board to perform the duties of funeral directing. See Louisiana Revised Statutes 37:831
Funeral establishment: means any place or premises duly licensed by the board and devoted to or used in the care and preparation for disposition of the body of a deceased person or maintained or held out to the public by advertising or otherwise as the office or place for the practice of funeral directing. See Louisiana Revised Statutes 37:831
Funeral goods and services: means any one or more of the following goods or services:
(a) Goods which are sold or offered for sale directly to the public for use in connection with funeral services. See Louisiana Revised Statutes 37:831
Funeral merchandise: means : caskets, rental caskets, rental casket inserts, alternative containers, combo/shipping caskets, and other receptacles, excluding urns, where human remains are directly placed for disposition. See Louisiana Revised Statutes 37:831
Funeral recipient: means the individual for whom funeral goods and services are to be provided under the terms of a preneed funeral contract. See Louisiana Revised Statutes 37:831
Funeral trust account: means an account established pursuant to Louisiana Revised Statutes 37:831
GAP coverage: means a contract or insurance policy that covers a consumer's deficiency balance between the net payoff of the consumer's loan retail installment sales contract at the time of a loss and the amount paid by the consumer's primary insurance after a vehicle is deemed a total loss due to any direct or accidental physical damages or unrecovered theft which may be in the form of the following:
(a) Guaranteed auto protection offered by a property and casualty company licensed and regulated by the Department of Insurance. See Louisiana Revised Statutes 6:969.6
Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
Germane: On the subject of the pending bill or other business; a strict standard of relevance.
Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
Good moral character: means the propensity to provide professional services in a fair, honest, and open manner and the lack of history of any dishonest or felonious acts. See Louisiana Revised Statutes 37:73
Governing body: means the board or body in which the bond issuing power of a governmental unit is vested. See Louisiana Revised Statutes 13:5121
Governmental action: means annexation of territory by a governmental entity and the issuance of a rule, regulation, policy, or guideline promulgated for or by any governmental entity, or an order or other legally binding directive having the force of law or capable of being enforced by government. See Louisiana Revised Statutes 3:3602
Governmental action: means annexation of territory by a governmental entity or the issuance of a rule, regulation, policy, or guideline promulgated for or by any governmental entity, or an order or other legally binding directive having the force of law or capable of being enforced by government which prohibits or limits the right of an owner to conduct forestry activities on forestry land. See Louisiana Revised Statutes 3:3622
Governmental agency: means an executive, legislative, or judicial agency, department, board, commission, authority, institution, unit, or instrumentality of the federal government or of a state or of a county or parish, municipality, or other political subdivision of a state. See Louisiana Revised Statutes 9:2602
Governmental entity: means :
(a) A board, authority, commission, department, office, or agency of the state government. See Louisiana Revised Statutes 3:3602
Governmental entity: means :
(a) A board, authority, commission, department, office, or agency of the state government. See Louisiana Revised Statutes 3:3622
Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. ^{Source: Federal Reserve}
Grain: means corn, wheat, oats, rye, soybeans, barley, and grain sorghum. See Louisiana Revised Statutes 3:3402
Grain dealer: means any person who purchases any agricultural commodities from producers or represents producers in the sale of agricultural commodities. See Louisiana Revised Statutes 3:3402
Grantor: The person who establishes a trust and places property into it.
Gratuity: means an inducement given voluntarily or beyond obligation to gain business. See Louisiana Revised Statutes 37:831
Grave: means a space of ground in a cemetery, used or intended to be used, for burial. See Louisiana Revised Statutes 8:1
gross apportionable income or loss: means the general class of gross income designated as apportionable income by Louisiana Revised Statutes 47:287.701
Gross negligence: means a reckless disregard of, or a carelessness amounting to indifference to, the best interests of the financial institution or the shareholders thereof, and involves a substantial deviation below the standard of care expected to be maintained by a reasonably careful person under like circumstances. See Louisiana Revised Statutes 6:703
Guaranteed funeral goods and services: means funeral goods and services which a funeral establishment agrees to provide for a named funeral recipient upon death which are a specifically identified set of funeral goods and services designated as guaranteed and for which a funeral trust account has been established or a preneed insurance policy or annuity has been purchased or assigned to pay for those funeral goods and services, provided the buyer has fully funded a funeral trust account, or has fully paid for a preneed funeral policy or annuity, within a specified period of time after the preneed funeral contract is made and the funeral establishment has agreed to accept the funds available in the funeral trust account or preneed insurance policy or annuity during the term of the guarantee as payment in full for those funeral goods and services so that there will be no additional cost to the funeral recipient's family or his or her estate for those funeral goods and services. See Louisiana Revised Statutes 37:831
Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. ^{Source: OCC}
Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
Habeas corpus: A writ that is usually used to bring a prisoner before the court to determine the legality of his imprisonment. It may also be used to bring a person in custody before the court to give testimony, or to be prosecuted.
Hairdressing: means massaging, cleansing, washing, stimulating, manipulating, exercising, beautifying, or doing similar work upon the scalp of any person, including arranging, singeing, cutting or shaping, curling or waving, cleansing, shampooing, styling, bleaching, coloring, or similar work upon the hair of another person. See Louisiana Revised Statutes 37:563
Handler: means any person that is engaged as a distributor or any person that is engaged as a processor. See Louisiana Revised Statutes 3:3502
Handler: means any person engaged in the business of handling rice. See Louisiana Revised Statutes 3:3531
Handling: means engaging in the business of a handler as defined in Paragraph (9). See Louisiana Revised Statutes 3:3502
Healthy food retailers: means for-profit or not-for-profit retailers that sell high quality fresh fruits and vegetables at competitive prices including but not limited to supermarkets, grocery stores, and farmers' markets. See Louisiana Revised Statutes 3:296
Holder: means a person obligated to hold for the account of, or deliver or pay to, the owner of property that is subject to this Chapter. See Louisiana Revised Statutes 9:153
Holder: means :
(a) A governmental body empowered to hold an interest in immovable property under the laws of this state or the United States; or
(b) A charitable corporation, charitable association, or charitable trust, the purposes or powers of which include retaining or protecting the natural, scenic, or open-space values of immovable property, assuring the availability of immovable property for agricultural, forest, recreational, or open-space use, protecting natural resources, maintaining or enhancing air or water quality, or preserving the historical, archaeological, or cultural aspects of unimproved immovable property. See Louisiana Revised Statutes 9:1272
Holding facility: means an area within or adjacent to the crematory designated for the short-term retention of human remains prior to cremation that shall fulfill all of the following requirements:
(a) Comply with any applicable public health laws. See Louisiana Revised Statutes 37:831
Hour of continuing education: means a unit of measurement equivalent to an organized learning experience of fifty consecutive minutes. See Louisiana Revised Statutes 37:831
Hours of darkness: means the period that commences thirty minutes after sunset and ends thirty minutes before sunrise. See Louisiana Revised Statutes 6:1363
Human remains: means the body of a deceased person and includes the body in any stage of decomposition, as well as cremated remains. See Louisiana Revised Statutes 8:1
Human remains: means the body of a deceased person, or part of a body or limb in any stage of decomposition that has been removed from a living or dead person. See Louisiana Revised Statutes 37:831
Human skeletal remains: means any part of the body of a deceased human being in any stage of decomposition. See Louisiana Revised Statutes 8:673
Hundredweight: means one hundred pounds, excluding tare. See Louisiana Revised Statutes 3:3531
Illegal controlled substance: means cocaine, phencyclidine, heroin, or methamphetamine and any other illegal controlled dangerous substance the possession or distribution of which is a violation of the Uniform Controlled Dangerous Substances Law, Louisiana Revised Statutes 9:2800.62
Immediate family member: means a spouse, child, sibling, parent, grandparent, grandchild, including stepparent, stepchild, stepsibling, and adoptive relationships. See Louisiana Revised Statutes 6:1083
immovable property: means and includes not only land, city, town and village lots, but all things thereunto pertaining, and all structures and other appurtenances thereto, as pass to the vendee by the conveyance of the land or lot. See Louisiana Revised Statutes 47:1702
Impaired condition: means a condition in which the assets of an association in the aggregate do not have a fair value equal to the aggregate amount of liabilities of the association. See Louisiana Revised Statutes 6:703
In forma pauperis: In the manner of a pauper. Permission given to a person to sue without payment of court fees on claim of indigence or poverty.
Inactive licensee: means an individual that holds a funeral director or embalmer and funeral director license issued by the board not practicing in any capacity in this state and who has not met the requirements of Louisiana Revised Statutes 37:831
Incapacitated: means lacking the ability to manage property and business affairs effectively by reason of mental illness, mental deficiency, physical illness or disability, chronic use of drugs, chronic intoxication, confinement, detention by a foreign power, disappearance, minority, or other disabling cause. See Louisiana Revised Statutes 9:2260.1
Incentives: means any tax exemption, tax credit, tax exclusion, tax deduction, rebate, investment, contract, or grant made available by the state to directly support the purchase of forestry products. See Louisiana Revised Statutes 3:4423
Incompetency: means the lack of skills or qualities necessary to perform the duties of funeral director, or embalmer, or both. See Louisiana Revised Statutes 37:831
Incorporator: means one of the signers of the original articles of incorporation. See Louisiana Revised Statutes 12:201
Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. ^{Source: FDIC}
Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
Individual user: means the individual whose use of an illegal controlled substance, that is not obtained directly from or pursuant to a valid prescription or order of a licensed physician or practitioner, which is the basis of an action brought under this Chapter. See Louisiana Revised Statutes 9:2800.62
Infectious disease: means a sickness or malady which is easily diffused, or spread, or communicated. See Louisiana Revised Statutes 37:831
Infested: means having the presence of live Formosan termites. See Louisiana Revised Statutes 3:3391.3
Informal meeting: means a fact gathering session of the board as provided for in Louisiana Revised Statutes 37:831
Information: includes data, text, images, sounds, codes, computer programs, software, and databases, or the like. See Louisiana Revised Statutes 9:2602
Information processing system: means an electronic system for creating, generating, sending, receiving, storing, displaying, or processing information. See Louisiana Revised Statutes 9:2602
Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
Insecticide: means any pesticide, other than a fumigant, which is used for the control of insects and similar pests. See Louisiana Revised Statutes 3:3362
Insolvency: means the condition existing when the fund's liabilities are greater than the fund's assets as determined in accordance with generally accepted accounting principles as delineated in the fund's financial statement audited by an independent certified public accountant and calculated before a member distribution is payable or before a dividend is declared. See Louisiana Revised Statutes 3:4351.1
Insolvent: means any of the following:
(a) Having generally ceased to pay debts in the ordinary course of business other than as a result of a bona fide dispute. See Louisiana Revised Statutes 6:1382
Institution: means any institution of higher education in this state having an athlete contract with an athlete. See Louisiana Revised Statutes 4:421
institution-affiliated party: means :
(1) A director, officer, employee, agent, or controlling stockholder of a savings bank operating under this Chapter. See Louisiana Revised Statutes 6:1335
instructor: means a person who teaches cosmetology for direct or indirect compensation, within a school. See Louisiana Revised Statutes 37:563
Insurance company: means an association, corporation, or fraternal or mutual benefit organization, whether or not for profit, engaged in the business of providing insurance including accident, burial, casualty, credit life, contract performance, dental, fidelity, fire, health, hospitalization, illness, life insurance, life endowments and annuities, malpractice, marine, mortgage, surety, and wage protection insurance. See Louisiana Revised Statutes 9:153
Insured association: means an association, the savings accounts or shares of which are insured by the Federal Savings and Loan Insurance Corporation or its successor. See Louisiana Revised Statutes 6:703
Insurer: means an insurance company licensed, registered, or otherwise authorized to do business under the insurance laws of this state. See Louisiana Revised Statutes 6:969.6
Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
Inter vivos: Transfer of property from one living person to another living person.
Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
Interment: means the disposition of human remains by inurnment, scattering, entombment, or burial in a place used or intended to be used, and dedicated, for cemetery purposes. See Louisiana Revised Statutes 8:1
Interment: means the act or ceremony of burying a dead human body. See Louisiana Revised Statutes 37:831
Interment receptacle: means an enclosure in which a casket is placed. See Louisiana Revised Statutes 37:831
Intern: means a person who is duly registered as such with the board while in the employ of a funeral establishment and who is engaged in learning the practice of funeral directing, or the practice of embalming, or both as the case may be, under the supervision of a funeral director or funeral director and embalmer duly licensed by the board and available on the same premises for consultation. See Louisiana Revised Statutes 37:831
Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
intervening transfer or storage: means no longer in possession of meat products. See Louisiana Revised Statutes 3:4201
Intestate: Dying without leaving a will.
intrastate commerce: means commerce within the state. See Louisiana Revised Statutes 3:4201
Inurnment: means placing cremated remains in an urn or other suitable container and placing it in a niche, crypt, or vault in a place used or intended to be used, and dedicated, for cemetery purposes. See Louisiana Revised Statutes 8:1
Issued shares: means outstanding shares and treasury shares. See Louisiana Revised Statutes 12:201
Issuer: means a financial institution or other person that issues a letter of credit, but does not include an individual who makes an engagement for personal, family, or household purposes. See Louisiana Revised Statutes 10:5-102
Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
Joint resolution: A legislative measure which requires the approval of both chambers.
Joint venture: means a speculative business enterprise involving the united activity of two or more persons. See Louisiana Revised Statutes 37:831
Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
Jurisprudence: The study of law and the structure of the legal system.
Juror: A person who is on the jury.
knowledge: means actual knowledge. See Louisiana Revised Statutes 3:3652
label: means a display of written, printed, or graphic matter upon the immediate container (not including package liners) of any article. See Louisiana Revised Statutes 3:4201
Label: means a display of written, printed, or graphic matter upon or affixed to the container or wrapper in which a food product is offered for direct retail sale. See Louisiana Revised Statutes 3:4743
labeling: means all labels and other written, printed, or graphic matter (1) upon any article or any of its containers or wrappers, or (2) accompanying such article. See Louisiana Revised Statutes 3:4201
Labeling: means the act of identifying, describing, or advertising a food product by means of a label or through other means. See Louisiana Revised Statutes 3:4743
Landscape irrigation contractor: means a person who is licensed to construct, install, connect, repair, maintain, improve, or alter any portion of a landscape irrigation system. See Louisiana Revised Statutes 3:3803
Landscape irrigation system: means any assemblage of component materials or special equipment that provides and distributes a controlled dispersion of water to landscaped areas for the purposes of irrigating vegetation or controlling dust and erosion. See Louisiana Revised Statutes 3:3803
Law clerk: Assist judges with research and drafting of opinions.
Lawn crypts: means space for interment in preplaced chambers or burial vaults, either side by side or multiple depth, covered by earth or sod and known also as below-ground crypts, Westminster crypts, or turf top crypts. See Louisiana Revised Statutes 8:1
Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
Least toxic method: means an integral part of an integrated pest management plan and is a combination of common sense practices that use current, comprehensive information on the life cycles of pests and their interactions with the environment, in combination with available pest control methods used to manage pest damage by the most economical means with the least possible hazard to people, property, and the environment. See Louisiana Revised Statutes 3:3382
Legacy: A gift of property made by will.
Legal custody: means the immediate care, charge, and control exercised by a person or an authority according to or within the law. See Louisiana Revised Statutes 37:831
Legal tender: coins, dollar bills, or other currency issued by a government as official money. ^{Source: U.S. Mint}
Legal tender: means a medium of exchange or unit of value, including the coin or paper money of the United States, issued by the United States or by another government if the issuance by another government is not virtual currency. See Louisiana Revised Statutes 6:1382
Legatee: A beneficiary of a decedent
Lender: means the originator of credit under a consumer loan, as well as any assignee or transferee of the consumer's contract. See Louisiana Revised Statutes 6:969.6
Lending institution: means any bank, bank or trust company, federal land bank, production credit association, bank for cooperatives, building and loan association, homestead, insurance company, investment banker, mortgage banker or company, pension or retirement fund, savings bank or savings and loan association, small business investment company, credit union, or any other financial institution authorized to do business in Louisiana or operating under the supervision of any federal agency or any "Edge Act Corporation" or agreement corporation organized or operating pursuant to Section 25 of the Federal Reserve Act. See Louisiana Revised Statutes 3:263
Letter of credit: means a definite undertaking that satisfies the requirements of La. See Louisiana Revised Statutes 10:5-102
Level four offense: means the illegal possession with intent to distribute sixteen ounces or more, or the illegal distribution of four ounces or more, of an illegal controlled substance. See Louisiana Revised Statutes 9:2800.62
Level one offense: means the illegal possession with intent to distribute less than four ounces or the illegal distribution of less than one ounce of an illegal controlled substance. See Louisiana Revised Statutes 9:2800.62
Level three offense: means the illegal possession with intent to distribute eight ounces or more but less than sixteen ounces, or the illegal distribution of two ounces or more, but less than four ounces, of an illegal controlled substance. See Louisiana Revised Statutes 9:2800.62
Level two offense: means the illegal possession with intent to distribute four ounces or more but less than eight ounces, or the illegal distribution of one ounce or more, but less than two ounces, of an illegal controlled substance. See Louisiana Revised Statutes 9:2800.62
Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
License: means a document issued by the commissioner authorizing the holder to engage in the profession indicated thereon. See Louisiana Revised Statutes 3:3803
License: means an active certificate of certified public accountant, pursuant to Subparagraph(3)(a) of this Section, or a CPA firm's permit to practice issued in accordance with the provisions of this Part. See Louisiana Revised Statutes 37:73
Licensee: means a person licensed pursuant to this Chapter. See Louisiana Revised Statutes 6:1382
Licensee: means any person who has been issued an abandoned cemetery sales and management license by the board. See Louisiana Revised Statutes 8:411
Licensee: means the holder of a license. See Louisiana Revised Statutes 37:73
Lien: A claim against real or personal property in satisfaction of a debt.
Life Insurance Company: means an insurance company engaged in the business of issuing life insurance and annuity contracts (including contracts of combined life, health, and accident insurance), the reserve funds of which held for the fulfillment of such contracts comprise more than fifty per centum (50%) of its total reserve funds. See Louisiana Revised Statutes 47:221
Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
Livestock: means any animal except dogs and cats, bred, kept, maintained, raised, or used for profit, that is used in agriculture, aquaculture, agritourism, competition, recreation, or silviculture, or for other related purposes or used in the production of crops, animals, or plant or animal products for market. See Louisiana Revised Statutes 3:263
Loan finance charge: means the sum of the following:
(i) All charges payable directly or indirectly by the consumer and imposed directly or indirectly by the lender as a requirement of the extension of credit, including any of the following types of charges that are applicable: interest, and any amount payable under a point, discount, or other system of charges, however denominated. See Louisiana Revised Statutes 6:969.6
Loan limit: means , for any member, the maximum amount permitted to be outstanding at one time on loans made by such member to the corporation, as determined under the provisions of this Chapter. See Louisiana Revised Statutes 12:951
Loan originator or broker: means any person, except any regulated or supervised financial organization, credit union, licensed commercial or consumer lender, insurance company, consumer loan broker, or mortgage broker or lender, provided that the person excepted is licensed or registered with and subject to regulation or supervision by an agency of the United States or any state and is acting within the scope of the license, charter, or other permit, who:
(a) For, or in expectation of, consideration paid by the borrower, directly or indirectly arranges or attempts to arrange, or offers to fund or make a loan of money, a credit card, or a line of credit. See Louisiana Revised Statutes 9:3574.2
Louisiana agricultural markets: means any entity in the state of Louisiana, public or private, which in the normal scope of business purchases Louisiana agricultural or aquacultural products. See Louisiana Revised Statutes 3:292
Louisiana Colonial Trails: means a system of trails or roads identified as the migration route of the Camino Real in the western part of the state from Natchitoches to the Texas border and the Harrisonburg Road from Natchitoches through east central Louisiana to the Mississippi River. See Louisiana Revised Statutes 56:1952
Louisiana gross allocable income or loss: means those items of, or that portion of, allocable income or loss allocated to Louisiana pursuant to the provisions of Louisiana Revised Statutes 47:287.701
Louisiana Rice Council: means the Louisiana section of the Rice Council for Market Development. See Louisiana Revised Statutes 3:3531
Major amendments: means amendments to any marketing order or agreement which are made pursuant to Louisiana Revised Statutes 3:3502
Malpractice: as used in this Chapter , means a negligence from professional duty or a failure to exercise an acceptable degree of skill or learning as a funeral director, or embalmer, or both that results in injury, loss, or damage. See Louisiana Revised Statutes 37:831
Manager: means a person responsible for supervising any facility required to be licensed as a beauty shop or salon where one or more person offers cosmetology services or engages in the practice of cosmetology. See Louisiana Revised Statutes 37:563
Manager: means a manager of a limited liability company or a limited liability partnership. See Louisiana Revised Statutes 37:73
Mandatory disclosure: means to divulge necessary, required information relating to services and merchandise offered by the funeral home establishment and pertaining to any other conditions known at the time funeral arrangements are made. See Louisiana Revised Statutes 37:831
Manicuring: means trimming, filing, decorating, shaping, sculpting, or in any way caring for the nails and skin of another person's hands or feet together with massaging the hands, arms, legs, and feet including pedicuring; however, manicuring shall not include the use of blades or graters for callous or skin removal. See Louisiana Revised Statutes 37:563
Manicurist: means a person who practices manicuring. See Louisiana Revised Statutes 37:563
Manufactured home: means a structure, transportable in one or more sections, which, in the traveling mode, is eight body feet or more in width or forty body feet or more in length, or, when erected on site, is three hundred twenty or more square feet, and which is built on a permanent chassis and designed to be used as a dwelling with or without a permanent foundation when connected to the required utilities, and includes the plumbing, heating, air-conditioning, and electrical systems contained therein. See Louisiana Revised Statutes 6:969.6
Marketed by producers: means producer marketing, as defined by Paragraph (19). See Louisiana Revised Statutes 3:3502
Marketing agreement: means a voluntary contract between growers and handlers and the commissioner of agriculture. See Louisiana Revised Statutes 3:3502
Marketing of an illegal controlled substance: means the possession with intent to distribute or distribution of a specified illegal controlled substance which is a violation of the Uniform Controlled Dangerous Substances Law, Louisiana Revised Statutes 9:2800.62
Marketing order: means an order which is issued by the commissioner, which prescribes rules and regulations that govern the processing, distributing, or handling in any manner of any commodity within this state during any specified period. See Louisiana Revised Statutes 3:3502
MAT: means the use of medications with counseling and behavioral therapies to treat substance use disorders and prevent opioid overdose. See Louisiana Revised Statutes 37:913
Maximum benefit: shall mean the retirement benefit a member is entitled to receive from the pension plan set forth in this Chapter in any month after giving effect to La. See Louisiana Revised Statutes 11:2162
Meat: means a portion of a beef, pork, poultry, alligator, farm-raised deer, turtle, domestic rabbit, crawfish, or shrimp carcass that is edible by humans but does not include a:
(a) Synthetic product derived from a plant, insect, or other source. See Louisiana Revised Statutes 3:4743
meat broker: means any person, firm or corporation engaged in the business of buying or selling carcasses, parts of carcasses, meat, or meat food products of cattle, sheep, poultry, swine, goats, horses, mules or other equines on commission, or otherwise negotiating purchases, sales, or transactions of such articles other than for his own account or as an employee of another person, firm or corporation. See Louisiana Revised Statutes 3:4201
meat food product: means any product capable of use as human food which is made wholly or in part from any meat or other portion of the carcass of any cattle, sheep, swine, poultry or goats, excepting products which contain meat or other portions of such carcasses only in a relatively small proportion or historically have not been considered by consumers as products of the meat food industry, and which are exempted from definition as a meat food product by the commissioner under such conditions as he may prescribe to assure that the meat or other portions of such carcasses contained in such product are not adulterated and that such products are not represented as meat food products. See Louisiana Revised Statutes 3:4201
Meat product: means a type of agricultural product that is edible by humans and made wholly or in part from meat or another portion of a beef, pork, poultry, alligator, farm-raised deer, turtle, domestic rabbit, crawfish, or shrimp carcass. See Louisiana Revised Statutes 3:4743
Medical board: shall mean the State Medical Disability Board. See Louisiana Revised Statutes 11:2213
Medical Board: shall mean the Board of Physicians provided for in Louisiana Revised Statutes 11:3002
Member: means each natural or artificial person admitted to membership in a corporation, and, unless the context indicates otherwise, includes shareholders. See Louisiana Revised Statutes 12:201
Member: means any financial institution authorized to do business within this state which shall undertake to lend money to a corporation created under this Chapter, upon its call, and in accordance with the provisions of this Chapter. See Louisiana Revised Statutes 12:951
Member: means a person or entity holding a savings or demand account of or shares of a mutual association, and may include a person borrowing from or assuming or obligated upon a loan or interest therein held by such association if such is authorized by the charter or the bylaws of the association. See Louisiana Revised Statutes 6:703
Member: means a member of a limited liability company or a limited liability partnership. See Louisiana Revised Statutes 37:73
Member: shall include any employee, as defined in Paragraph (10) of this Section, included in the membership of this system as provided in Louisiana Revised Statutes 11:2031
Member: shall include any employee, as defined in Paragraph (11) of this Section, included in the membership of this system as provided in Louisiana Revised Statutes 11:2213
Member: shall include persons who would be eligible for system membership pursuant to Louisiana Revised Statutes 11:2165.2
Member: shall mean any employee in the City service included in the membership of the system as provided in Louisiana Revised Statutes 11:3002
Member: shall mean any employee included in the membership of the system. See Louisiana Revised Statutes 11:3033
member of the fire department: as used in this Part is defined as an employee of the Fire Department of the City of Alexandria who has been regularly appointed and confirmed as such. See Louisiana Revised Statutes 11:3113
Membership: means an interest in a corporation entitling the holder thereof to participate in the control of the corporation or to a pro rata share of its net assets upon dissolution. See Louisiana Revised Statutes 12:201
Membership service: shall mean service as an employee or elected official while a member of this system. See Louisiana Revised Statutes 11:2213
Membership Service: means service as an employee rendered while a member of the retirement system. See Louisiana Revised Statutes 11:3002
Miller: means any person engaged within or without the state in the operation of milling rice. See Louisiana Revised Statutes 3:3531
Mineral: means gas, oil, coal, other gaseous liquid and solid hydrocarbons, oil shale, cement material, sand and gravel, road material, building stone, chemical substance, gemstone, fissionable and nonfissionable ores, colloidal and other clay, steam and other geothermal resource, or any other substance defined as a mineral by the law of this state. See Louisiana Revised Statutes 9:153
Mineral proceeds: means amounts payable for the extraction, production, or sale of minerals, or, upon the abandonment of those payments, all payments that become payable thereafter. See Louisiana Revised Statutes 9:153
Mining: means the use of any machine or device to solve any series of complex mathematical equations, problems, or puzzles in binary or nonbinary sequences to add a block to any virtual currency network blockchain which is used to do any of the following:
(a) Validate sales, exchanges, transfers, or ownership of virtual currency. See Louisiana Revised Statutes 6:1382
Minting: means the use of any machine or device to authenticate data, add any block, or record any information or data on any blockchain by either of the following:
(a) Through any protocol. See Louisiana Revised Statutes 6:1382
Misbrand: means to intentionally identify or label a food product in a false or misleading way. See Louisiana Revised Statutes 3:4743
Mislead: means to lead into a mistaken action or belief often by deliberate deceit. See Louisiana Revised Statutes 37:831
Misrepresent: means to intentionally use any untrue, misleading, or deceptive oral or written statement, advertisement, label, display, picture, illustration, or sample. See Louisiana Revised Statutes 3:4743
Misrepresentation: means the act of giving a false, or misleading representation with an intent to deceive. See Louisiana Revised Statutes 37:831
Mixed technique event: means contests in which contestants attack and defend with wrestling or grappling and with the fists and other parts of the human body, including but not limited to the foot, knee, leg, elbow, or head, wherein dangerous blows are intended to be struck with full contact. See Louisiana Revised Statutes 4:85
Mobile salon: means a self-contained facility, where cosmetology is practiced for a fee, that may be moved, towed, or transported from one location to another. See Louisiana Revised Statutes 37:563
Mobile unit: means a container or means of conveyance from which cut flowers or nursery stock are sold. See Louisiana Revised Statutes 3:3803
Money order: includes an express money order and a personal money order, on which the remitter is the purchaser. See Louisiana Revised Statutes 9:153
Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
Mortgage loan: A loan made by a lender to a borrower for the financing of real property. ^{Source: OCC}
Mortgage loan originator: means an individual who for compensation or gain or with the expectation of compensation or gain takes a residential mortgage loan application or offers or negotiates terms of a residential mortgage loan. See Louisiana Revised Statutes 6:1083
Mortgage servicer loss mitigation specialist: means a person who on behalf of the holder or mortgagee of a residential mortgage loan assists a borrower to modify or refinance either temporarily or permanently the borrower's obligations in order to avoid default or foreclosure of the residential mortgage loan. See Louisiana Revised Statutes 6:1083
Mortgagee: The person to whom property is mortgaged and who has loaned the money.
Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
Motor vehicle: means any new or used transportation device, including automobiles, motorcycles, trucks, and other vehicles that are operated over the public highways and the streets of this state, but does not include traction engines, boat trailers, road rollers, implements of husbandry, and other agricultural vehicles. See Louisiana Revised Statutes 6:969.6
Motor vehicle credit transaction: means a consumer loan or a consumer credit sale involving a Louisiana consumer, or that is otherwise made subject to this Chapter. See Louisiana Revised Statutes 6:969.6
Municipal cemetery: means a cemetery owned, operated, controlled, or managed by a municipality or other political subdivision of the state, or instrumentality thereof authorized by law to own, operate, or manage a cemetery. See Louisiana Revised Statutes 8:1
Mutual association: means an association, not having capital stock ownership and operating in the mutual form. See Louisiana Revised Statutes 6:703
National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. ^{Source: OCC}
National Credit Union Administration: The federal regulatory agency that charters and supervises federal credit unions. (NCUA also administers the National Credit Union Share Insurance Fund, which insures the deposits of federal credit unions.) ^{Source: OCC}
Nationally recognized certifying body: means a national certification organization which certifies qualified licensed nurses as advanced practice registered nurses and which requires certain eligibility criteria related to education and practice, offers an examination in an advanced nursing area which meets current psychometric guidelines and tests, and is approved by the board. See Louisiana Revised Statutes 37:913
Net allocable income or loss: means net allocable income or loss earned within or derived from sources within Louisiana and is the mathematical remainder when subtracting from Louisiana gross allocable income or loss:
(1) Allowable deductions within the meaning of Louisiana Revised Statutes 47:287.701
Net apportionable income or loss: means net apportionable income or loss earned within or derived from sources within Louisiana as computed pursuant to Louisiana Revised Statutes 47:287.701
Net assets: means the excess of assets over liabilities. See Louisiana Revised Statutes 12:201
Net weight: means the weight of the commodity excluding any materials, substances, or items not considered to be part of the commodity. See Louisiana Revised Statutes 3:4602
Next of kin: means one or more living persons in the nearest degree of relationship to another person. See Louisiana Revised Statutes 37:831
Niche: means a space in a columbarium used or intended to be used for inurnment of cremated human remains. See Louisiana Revised Statutes 8:1
Night depository: means a slot or compartment located in this state and provided by an operator to facilitate the delivery of cash or other negotiable instruments into a customer's account during non-business hours of operation. See Louisiana Revised Statutes 6:1363
NMLS: means the multistate system developed by the Conference of State Bank Supervisors and the American Association of Residential Mortgage Regulators and owned and operated by the State Regulatory Registry LLC, or any successor or affiliated entity, for the licensing and registration of persons in financial services industries or any other similar online multistate database. See Louisiana Revised Statutes 6:1382
Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
Nominated person: means a person whom the issuer (i) designates or authorizes to pay, accept, negotiate, or otherwise give value under a letter of credit and (ii) undertakes by agreement or custom and practice to reimburse. See Louisiana Revised Statutes 10:5-102
Noncommercial grain buyer: means any person who purchases, or contracts to purchase, less than ten thousand bushels of grain or five thousand hundredweights of rice in a calendar year. See Louisiana Revised Statutes 3:3402
Nonconforming payment: means a payment made by a student loan borrower that is more or less than the required payment for a student education loan account. See Louisiana Revised Statutes 6:1411
nonprofit corporation: means a corporation formed under this Chapter, as well as a corporation formed under the laws of this state before January 1, 1969 but of a class of corporations that might be formed under this Chapter. See Louisiana Revised Statutes 12:201
Nursery: means any farm, grounds, or premises on which nursery stock is propagated, grown, or kept for sale or distribution. See Louisiana Revised Statutes 3:3803
Nursery stock: means all trees, shrubs, ornamental plants, grass sod, or foliage plants grown or kept for propagation, distribution, or sale. See Louisiana Revised Statutes 3:3803
Nurseryman: means any person who engages in the production, distribution, and sale of nursery stock. See Louisiana Revised Statutes 3:3803
Nursing diagnosis: means the identification of actual or potential responses to health needs or problems based on collecting, analyzing, and comparing data with appropriate nursing standards to serve as the basis for indicating nursing care or for which referral to appropriate medical or community resources is necessary. See Louisiana Revised Statutes 37:913
Oath: A promise to tell the truth.
Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
OEA: means the office of elderly affairs that is an organizational part of the governor's office, and exercises overall supervision of parish councils on aging. See Louisiana Revised Statutes 47:120.26
Office: means each principal operational unit within a department, except the executive office of the secretary. See Louisiana Revised Statutes 36:3
Office: means the office of the secretary of state of the state of Louisiana. See Louisiana Revised Statutes 3:3652
Office: means the office of financial institutions. See Louisiana Revised Statutes 6:1382
Office: means the Office of Financial Institutions in the office of the governor. See Louisiana Revised Statutes 9:3574.2
official certificate: means any certificate prescribed by regulations of the commissioner for issuance by an inspector or other person performing official functions under this Chapter. See Louisiana Revised Statutes 3:4201
official device: means any device prescribed or authorized by the commissioner for use in applying any official mark. See Louisiana Revised Statutes 3:4201
official inspection legend: means any symbol prescribed by regulations of the commissioner showing that the article was inspected and passed in accordance with this Chapter. See Louisiana Revised Statutes 3:4201
official mark: means the official inspection legend or any other symbol prescribed by regulations of the commissioner to identify the status of any article or animal under this Act. See Louisiana Revised Statutes 3:4201
One borrower: means any person or entity which is, or which upon the making of a loan becomes, an obligor on a real estate loan or otherwise an obligor to the association, either directly or indirectly. See Louisiana Revised Statutes 6:703
open position: means the grain dealer's contracts for purchase or sale of agricultural commodities which are unhedged. See Louisiana Revised Statutes 3:3402
Open-end credit: A credit agreement (typically a credit card) that allows a customer to borrow against a preapproved credit line when purchasing goods and services. The borrower is only billed for the amount that is actually borrowed plus any interest due. (Also called a charge account or revolving credit.) ^{Source: OCC}
Operator: means a state or national bank, savings association, credit union, industrial loans company, mutual savings bank, or other business entity that controls an access facility or access area. See Louisiana Revised Statutes 6:1363
Operator: means a person, partnership, corporation, or limited liability company who owns or operates a timber or agriculture transportation vehicle. See Louisiana Revised Statutes 3:4351.1
Ordinance: means :
(a) An act of a political subdivision that has the force and effect of law, including but not limited to an ordinance, a resolution, or a motion; or
(b) A rule or regulation promulgated by the State Land Office, the division of administration, or by another state agency with authority over adjudicated properties. See Louisiana Revised Statutes 47:2122
Original bill: A bill which is drafted by a committee. It is introduced by the committee or subcommittee chairman after the committee votes to report it.
Other similar services: includes but is not limited to the drilling of oil and gas wells. See Louisiana Revised Statutes 47:287.701
Outlet: means a mobile unit or a place of business. See Louisiana Revised Statutes 3:3803
Oversight: Committee review of the activities of a Federal agency or program.
Owner: means a person to whom the cemetery authority has transferred full title to or the right of use of or interment in any cemetery space and who appears as the title holder in the official records of the cemetery authority. See Louisiana Revised Statutes 8:1
Owner: means a person who has a legal or equitable interest in property subject to this Chapter or the person's legal representative. See Louisiana Revised Statutes 9:153
Owner: means a person owning an interest in forest land at the time a governmental action becomes effective as to the forest land in which the owner owns an interest. See Louisiana Revised Statutes 3:3622
Owner: means a person who holds an ownership interest that has not been terminated pursuant to Louisiana Revised Statutes 47:2122
Package: means any commodity packed or packaged in any manner in advance of sale in units suitable for either wholesale or retail sale. See Louisiana Revised Statutes 3:4602
paid or accrued: shall be construed according to the method of accounting upon the basis of which the net income is computed under this Chapter. See Louisiana Revised Statutes 47:98
Parish councils on aging: means the sixty-four nonprofit domestic corporations domiciled one per parish and dedicated to delivering state-approved services directly to senior citizens. See Louisiana Revised Statutes 47:120.26
Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
Partnership: means a legal relationship existing between two or more persons contractually associated as joint principals in a business. See Louisiana Revised Statutes 37:831
Party: means each person named or admitted as a party, or properly seeking and entitled as of right to be admitted as a party. See Louisiana Revised Statutes 47:337.92
Peer review: means a study, appraisal, or review of one or more aspects of the professional work of a CPA firm that performs attest services by a person or persons who hold licenses and who are not affiliated with the CPA firm being reviewed. See Louisiana Revised Statutes 37:73
Perishable agricultural or aquacultural food product: means any food product of agriculture or aquaculture which is sold or distributed in a form that will perish or decay beyond marketability within a period of time. See Louisiana Revised Statutes 3:4502
Permit: means a document issued by the commissioner authorizing the holder to engage in the occupation indicated thereon. See Louisiana Revised Statutes 3:3803
Permit: means a permit to practice as a CPA firm issued pursuant to the provisions of this Part or pursuant to corresponding provisions of law of another state. See Louisiana Revised Statutes 37:73
Person: means an individual or any legal or commercial entity, including a corporation, business trust, partnership, limited liability company, association, or joint venture. See Louisiana Revised Statutes 3:1
Person: means an individual, corporation, limited liability company, partnership, joint venture, association, trust, or any other legal entity. See Louisiana Revised Statutes 8:1
Person: means any individual, partnership, company, firm, association, cooperative association, corporation, or any other legal entity engaged in any of the activities regulated under this Chapter. See Louisiana Revised Statutes 3:3402
Person: means an individual, firm, corporation, association, or any other business unit, and includes any state agency which engages in any of the commercial activities which are regulated pursuant to the provisions of this Chapter. See Louisiana Revised Statutes 3:3502
Person: means an individual, partnership, firm, corporation, association or other business unit. See Louisiana Revised Statutes 3:3531
Person: means any individual, partnership, corporation, trust, or other business entity. See Louisiana Revised Statutes 3:3652
Person: means any individual, partnership, association, corporation, or other legal entity. See Louisiana Revised Statutes 3:3703
Person: means an individual or any legal or commercial entity, including a corporation, business trust, partnership, limited liability company, association, or joint venture. See Louisiana Revised Statutes 3:3803
Person: means an individual, company, corporation, association, partnership, or other legal entity. See Louisiana Revised Statutes 4:421
Person: means an individual, general partnership, limited partnership, limited liability company, corporation, trust, association, joint stock corporation, or other legal entity, or any individual or group of individuals, however organized. See Louisiana Revised Statutes 6:1382
Person: means both plural and singular, as the case demands, and includes individuals, partnerships, corporations, companies, societies, and associations
(14)(a) Except as provided in Subparagraph (b) of this Paragraph, "petroleum product" means any refined hydrocarbon mixture including motor oil, kerosene, gasoline, gasohol, diesel fuel, aviation fuel, heating kerosene, and any blend of two or more refined hydrocarbon mixtures except liquefied petroleum gas and natural gas. See Louisiana Revised Statutes 3:4602
Person: means an individual or corporation, partnership, limited liability company, trust, association, joint venture pool, syndicate, sole proprietorship, unincorporated organization, or any other form of entity not specifically listed herein. See Louisiana Revised Statutes 6:969.6
Person: means any individual, firm, corporation, partnership, association, trust, or legal or commercial entity, or other group of individuals however organized. See Louisiana Revised Statutes 6:1083
Person: means an individual, business association, estate, trust, partnership, government, governmental subdivision, agency, or instrumentality, public corporation, or any other legal or commercial entity. See Louisiana Revised Statutes 9:153
Person: means an individual, corporation, business trust, estate, trust, partnership, joint venture, association, or any other legal or commercial entity. See Louisiana Revised Statutes 9:2260.1
Person: means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, governmental agency, public corporation, or any other legal or commercial entity. See Louisiana Revised Statutes 9:2602
Person: means a natural person, governmental entity, or corporation, partnership, firm, trust, or incorporated or unincorporated association, existing under or authorized by the laws of this state, another state, or a foreign country. See Louisiana Revised Statutes 9:2800.62
Person: means any individual, corporation, partnership, association, or other legal entity. See Louisiana Revised Statutes 3:3362
Person: means any individual, firm, company, corporation, partnership, society, association, governmental agency, political subdivision, public entity, or any other entity created by federal or state law or recognized by Louisiana law. See Louisiana Revised Statutes 3:3391.3
Person: means any individual, partnership, corporation, association or other legal entity. See Louisiana Revised Statutes 3:3602
Person: means an individual, partnership, limited liability company, limited liability partnership, corporation, trust, firm, company, or other entity doing business in Louisiana. See Louisiana Revised Statutes 3:4743
Person: means an individual or corporation, partnership, trust, association, joint venture pool, syndicate, sole proprietorship, unincorporated organization, or any other form of entity not specifically listed herein. See Louisiana Revised Statutes 9:3574.2
Person: means any individual, partnership, corporation, association, governmental subdivision, or public or private organization of any character other than the board. See Louisiana Revised Statutes 47:337.92
person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
Personal property: All property that is not real property.
Personal representative: means an executor, administrator, or representative of a decedent's estate, a person legally authorized to perform substantially the same functions, or a successor to any of them. See Louisiana Revised Statutes 9:2260.1
Persons: means any individual, partnership, firm, corporation, company, cooperative, association, society, trust, limited liability company, or any other business unit or entity, including any state or federal agency. See Louisiana Revised Statutes 3:263
Pest: means any insect, rodent, nematode, fungus, weed, or any other form of terrestrial or aquatic plant or animal life or virus, bacteria, or other microorganism in living humans or other living animals, which the commissioner declares to be a pest, other than mosquitos. See Louisiana Revised Statutes 3:3382
Pesticide: means any substance or combination of substances which is a pesticide under the Louisiana Pesticide Law, Louisiana Revised Statutes 3:3362
Pesticide: means any substance or mixture of substances intended for preventing, destroying, repelling, or mitigating any pest and any substance or combination of substances intended for use as a plant regulator, defoliant, desiccant, or any substance the commissioner of agriculture and forestry or his duly authorized representative acting at his direction determines to be a pesticide. See Louisiana Revised Statutes 3:3382
Place of business: means a permanent location or a portion of a permanent location from which business, in a regulated profession or occupation, is transacted. See Louisiana Revised Statutes 3:1
Place of business: means a permanent location or a portion of a permanent location from which business in a regulated profession or occupation is transacted. See Louisiana Revised Statutes 3:3803
Place of illegal activity: means , in relation to the individual user of an illegal controlled substance, each parish in which the individual illegally possesses or uses an illegal controlled substance during the period of the individual's use of an illegal controlled substance. See Louisiana Revised Statutes 9:2800.62
Place of participation: means , in relation to a defendant in an action brought under this Chapter, each parish in which the person participates in the marketing of illegal controlled substances during the period of the person's participation in the marketing of illegal controlled substances. See Louisiana Revised Statutes 9:2800.62
Plaintiff: The person who files the complaint in a civil lawsuit.
Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
plot: means land in a cemetery used or intended to be used for the interment of human remains within a grave, mausoleum, lawn crypt, or columbarium. See Louisiana Revised Statutes 8:1
Political subdivision: means any unit of local government including a municipality, parish, or special district authorized by law to perform governmental functions. See Louisiana Revised Statutes 3:4751
Political subdivision: means a parish, municipality, and any other unit of local government, including a school board and a special district, authorized by law to levy and collect a sales and use tax. See Louisiana Revised Statutes 47:337.6
Political subdivision: means any of the following to the extent it has the power to levy ad valorem taxes and conduct tax sales for failure to pay ad valorem taxes:
(a) The state. See Louisiana Revised Statutes 47:2122
Pork: means the flesh of a domesticated swine that is edible by humans. See Louisiana Revised Statutes 3:4743
Pork product: means a type of agricultural product that is edible by humans and produced in whole or in part from pork, including bacon, bratwurst, ground pork, ham, pork chops, ribs, roast, and sausage. See Louisiana Revised Statutes 3:4743
Poultry: means domesticated birds that are edible by humans. See Louisiana Revised Statutes 3:4743
Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. ^{Source: OCC}
Practical nurse: means a person who practices practical nursing and who is licensed to practice under this Part. See Louisiana Revised Statutes 37:961
Practice of nursing: means the performance, with or without compensation, by an individual licensed by the board as a registered nurse, of functions requiring specialized knowledge and skills derived from the biological, physical, and behavioral sciences. See Louisiana Revised Statutes 37:913
Prearrangement: means the non-binding gathering and exchange of information before the death of an individual that provides guidance for a funeral or final disposition of that individual and does not result in a preneed funeral contract. See Louisiana Revised Statutes 37:831
Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
Precomputed transaction: means a motor vehicle credit transaction under which loan finance charges or credit service charges are computed in advance over the entire scheduled term of the transaction and capitalized into the face amount of the contract. See Louisiana Revised Statutes 6:969.6
Preliminary hearing: A hearing where the judge decides whether there is enough evidence to make the defendant have a trial.
Preneed funeral contract: means any written agreement between a buyer and a funeral establishment in which a funeral establishment agrees, prior to the death of a named funeral recipient, to furnish funeral goods and services for the funeral recipient upon death, and the buyer, pursuant to that agreement, transfers or tenders funds, or assigns an insurance policy or annuity to the funeral establishment for the purpose of paying all or part of the cost of those funeral goods and services at the time they are actually provided. See Louisiana Revised Statutes 37:831
Preneed insurance policy or annuity: means any policy or contract of insurance issued by an insurance company in accordance with Title 22 of the Louisiana Revised Statutes of 1950, and used to fund a preneed funeral contract. See Louisiana Revised Statutes 37:831
Preparation: means the actions or processes necessary to make a dead body ready for disposition. See Louisiana Revised Statutes 37:831
Preparation of financial statement: means an engagement by a licensee to prepare financial statements for an entity but not to perform a compilation, review, or audit with respect to those financial statements and as provided in the American Institute of Certified Public Accountants' Statement on Standards for Accounting and Review Services. See Louisiana Revised Statutes 37:73
prepared: means slaughtered, canned, salted, rendered, boned, cut up, or otherwise manufactured or processed. See Louisiana Revised Statutes 3:4201
Presentation: means delivery of a document to an issuer or nominated person for honor or giving of value under a letter of credit. See Louisiana Revised Statutes 10:5-102
Presenter: means a person making a presentation as or on behalf of a beneficiary or nominated person. See Louisiana Revised Statutes 10:5-102
Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
Pretrial conference: A meeting of the judge and lawyers to discuss which matters should be presented to the jury, to review evidence and witnesses, to set a timetable, and to discuss the settlement of the case.
Primary standards: means the physical standards of the state that serve as the legal reference from which all other standards and weights and measures are derived. See Louisiana Revised Statutes 3:4602
Principal: means a person or persons who own a majority interest or the majority of the stock in a corporation, partnership, or limited liability company that is established for the purpose of operating a timber or agriculture business and is a member of the fund. See Louisiana Revised Statutes 3:4351.1
Principal: means any officer, director, owner, sole proprietor, partner, member, joint venturer, manager, or other person with similar managerial or supervisory responsibilities for a person who makes or offers to make or broker loans, whatever his job title. See Louisiana Revised Statutes 9:3574.2
Principal stockholder: means any person owning ten percent or more of the outstanding stock of a corporate mortgage broker or mortgage lender. See Louisiana Revised Statutes 6:1083
Prior service: shall mean service rendered prior to the date of the establishment of this retirement system for which credit is allowable as provided in Louisiana Revised Statutes 11:2031
Prior service: shall mean service rendered prior to the enrollment of an employee into this retirement system, as a municipal policeman, as a member of the state police, or as a sheriff or deputy sheriff in Louisiana for which credit is not given in any other retirement system; provided that notwithstanding any provision of this Chapter that may be to the contrary, no credit whatsoever shall be given in this retirement system, whether as prior service or creditable service, for any out of state service, nor shall any credit for prior service be given to any person who becomes a member after July 31, 1976, except that any person employed by any municipality and is required to pay social security contributions for such employment by the United States Department of Health, Education, and Welfare shall receive prior service credit provided he becomes a member of this retirement system prior to January 1, 1977. See Louisiana Revised Statutes 11:2213
Prior Service: shall mean service rendered prior to August 1, 1948 for which credit is allowable under Louisiana Revised Statutes 11:3002
Private transfer fee: means a fee or charge required by a private transfer fee obligation and payable upon the transfer of an interest in an immovable, or payable for the right to make or accept such transfer, regardless of whether the fee or charge is a fixed amount or is determined as a percentage of the value of the immovable, the purchase price, or other consideration given for the transfer. See Louisiana Revised Statutes 9:3132
Private transfer fee obligation: means any obligation arising under any recorded or unrecorded declaration or agreement, whether or not purporting to create a servitude, building restriction or other real right, to pay a private transfer fee to a party to the declaration or agreement, or his successors or assigns, or a third person upon a subsequent transfer of an interest in the immovable. See Louisiana Revised Statutes 9:3132
Pro rata: refers to a method of computing deferral charges by dividing the precomputed loan finance charge or precomputed credit service charge by the total number of days in the contract term and multiplying the sum by the number of days that are deferred. See Louisiana Revised Statutes 6:969.6
Probable cause: A reasonable ground for belief that the offender violated a specific law.
Probate: Proving a will
Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
Processing: means engaging in the business of a processor as defined in Paragraph (17). See Louisiana Revised Statutes 3:3502
Processing: means the reduction of identifiable bone fragments after the completion of the cremation process to unidentifiable bone fragments by manual or mechanical means. See Louisiana Revised Statutes 37:831
Processor: means any person that is engaged within this state in the operation of receiving, grading, packing, canning, fermenting, distilling, extracting, preserving, grinding, crushing, or changing the form of any commodity for the purpose of preparing it for market or of marketing such commodity, or any other activities which are performed for the purpose of preparing it for market or of marketing such commodity. See Louisiana Revised Statutes 3:3502
Producer: means the owner, tenant, lessee, or operator of land within this state who has an interest in or receives all or any part of the proceeds from the sale of agricultural commodities produced thereon. See Louisiana Revised Statutes 3:3402
Producer: means any person that is engaged within this state in the business of producing any commodity. See Louisiana Revised Statutes 3:3502
Producer: means any person who receives a share in the proceeds from the sale of rice produced in this state. See Louisiana Revised Statutes 3:3531
Producer: means any person who receives a share of the proceeds from the sale of rice produced in this state. See Louisiana Revised Statutes 3:3541
Producer marketing: means any or all operations which are performed by any producer in preparing for market. See Louisiana Revised Statutes 3:3502
Professional: means arising out of or related to the specialized knowledge or skills associated with CPAs. See Louisiana Revised Statutes 37:73
Professional accounting corporation: means a corporation organized pursuant to this Chapter and meeting the requirements to obtain a permit as a certified professional accounting firm as provided for by the Louisiana Accountancy Act, Louisiana Revised Statutes 12:1011
Professional architectural corporation: means a corporation organized pursuant to this Chapter for the practice of architecture as provided for by Louisiana Revised Statutes 12:1086
Professional chiropractic corporation: means a corporation organized pursuant to this Chapter for the practice of chiropractic. See Louisiana Revised Statutes 12:1051
Professional dental corporation: means a corporation organized pursuant to this Chapter for the practice of dentistry. See Louisiana Revised Statutes 12:981
Professional law corporation: means a corporation organized pursuant to this Chapter or the laws of any qualified state for the practice of law. See Louisiana Revised Statutes 12:801
professional medical corporation: means a corporation organized pursuant to this Chapter for the practice of medicine or podiatry. See Louisiana Revised Statutes 12:901
Professional nursing corporation: means a corporation organized pursuant to this Chapter for the practice of nursing. See Louisiana Revised Statutes 12:1071
professional occupational therapy corporation: means a corporation organized pursuant to this Chapter for the practice of occupational therapy. See Louisiana Revised Statutes 12:1190
Professional Optometry Corporation: means a corporation organized pursuant to this Chapter for the practice of optometry as provided for by Louisiana Revised Statutes 12:1110
Professional psychology corporation: means a corporation organized pursuant to this Chapter for the practice of psychology. See Louisiana Revised Statutes 12:1130
Professional social work corporation: means a corporation organized pursuant to this Chapter for the practice of social work. See Louisiana Revised Statutes 12:1400
Professional veterinary medicine corporation: means a corporation organized pursuant to this Chapter for the practice of veterinary medicine. See Louisiana Revised Statutes 12:1151
Professional wrestler: means any person who does not qualify as an "amateur" and who participates in staged matches wherein no dangerous blow is intended to be struck and where there is a predetermined winner, whether or not the participant competes for a money prize or pecuniary gain. See Louisiana Revised Statutes 4:85
Professional wrestling event: means any event which does not qualify as either a mixed technique event or amateur or boxing contest and which features in any way a professional wrestler and which qualifies as an exhibition under Subparagraph (4)(b) of this Section. See Louisiana Revised Statutes 4:85
Program: means a public-private partnership established to provide a dedicated source of financing for food retailers that increase access to fresh fruits and vegetables and other affordable healthy food for Louisiana residents managed by the Louisiana Department of Agriculture and Forestry. See Louisiana Revised Statutes 3:296
Program: means the Louisiana Equine Promotion and Research Program. See Louisiana Revised Statutes 3:2073
Program instructor: means an organization or person who conducts or presents continuing education to licensees. See Louisiana Revised Statutes 37:831
Program reverse mortgage loan: means a reverse mortgage loan offered under or intended to be insured by the Federal Housing Administration pursuant to Section 255 of the National Housing Act, Louisiana Revised Statutes 6:1083
Prohibits or limits: means an existent reduction of twenty percent or more of the fair market value of forest land, or any portion thereof, or property rights thereto associated with conducting forestry activities on forest land before the action. See Louisiana Revised Statutes 3:3622
Promotion of the equine industry: means the development of a comprehensive marketing plan for the equine industry including a website, social media, and an advertising program that includes all breeds, disciplines, and equine-related activities. See Louisiana Revised Statutes 3:2073
Property: includes every form, character and kind of property, real, personal, and mixed, tangible and intangible, corporeal and incorporeal, and every share, right, title or interest therein or thereto, and every right, privilege, franchise, patent, copyright, trade-mark, certificate, or other evidence of ownership or interest; bonds, notes, judgments, credits, accounts, or other evidence of indebtedness, and every other thing of value, in possession, on hand, or under the control, at any time during the calendar year for which taxes are levied, within the State of Louisiana, of any person, firm, partnership, association of persons, or corporation, foreign or domestic whether the same be held, possessed, or controlled, as owner, agent, pledgee, mortgagee, or legal representative, or as president, cashier, treasurer, liquidator, assignee, master, superintendent, manager, sequestrator, receiver, trustee, stakeholder, depository, warehouseman, keeper, curator, executor, administrator, legatee, heir, beneficiary, parent, attorney, usufructuary, mandatary, fiduciary, or other capacity, whether the owner be known or unknown; except in the cases of fire, life, or other insurance companies, the notes, judgments, accounts, and credits of nonresident persons, firms, corporations, partnerships, associations, or companies doing business in the State of Louisiana, originating from the business done in this state, are hereby declared to be property with its situs within this state. See Louisiana Revised Statutes 47:1702
Property: means a fixed and certain interest in intangible property that is held, issued, or owed in the course of a holder's business, or by a government or governmental entity, and all income or increments therefrom. See Louisiana Revised Statutes 9:153
Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
Public defender: Represent defendants who can't afford an attorney in criminal matters.
Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
Pulverization: means the reduction of identifiable bone fragments after the completion of the cremation and processing of granulated particles by manual or mechanical means. See Louisiana Revised Statutes 37:831
Qualified person: means :
(a) A natural person of full age who is authorized pursuant to the law in this state or any qualified state to render professional legal services. See Louisiana Revised Statutes 12:801
Qualified state: means any state other than Louisiana, or territory of the United States or the District of Columbia, which allows qualified persons authorized to render professional legal services in Louisiana and not in such other state, to own shares in a professional law corporation under its laws. See Louisiana Revised Statutes 12:801
Quorum: The number of legislators that must be present to do business.
Rack: means a mechanism for delivering motor fuel from a refinery, terminal, marine vessel, or bulk plant into a transport vehicle, railroad tank car, or other means of transfer that is outside the bulk transfer/terminal system. See Louisiana Revised Statutes 3:4602
Real estate loan: means any loan or other obligation secured, as provided for in this Chapter, by immovable property held in full ownership or under a lease extending or renewable automatically for a period of at least five years beyond the date scheduled for the final principal payment of such loan or obligation, or any transaction out of which a mortgage or vendor's privilege is created against such immovable property including but not limited to the purchase of such real estate by an association and the concurrent or immediate sale thereof on installment contract. See Louisiana Revised Statutes 6:703
Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Reburial: means to transfer or transport a body from one place to another for reinterment. See Louisiana Revised Statutes 37:831
Reclassification of stock: means amendment of the articles to change the authorized number of shares of an existing class or series; to authorize shares of a new class or series; to change the designation, par value (including change of par-value shares to shares without par value or vice versa), preferences, limitations or relative rights, including cancellation or modification of the right to receive accumulated dividends which have not been declared, or variations in relative rights, of the issued, and authorized but unissued, shares of any existing class or series; or to change the issued shares of any existing class or series into a greater or smaller number of shares of the same class or series (subject to such changes as the reclassification may make in the designation, par value, preferences, limitations or relative rights, or variations in relative rights, thereof) or of another class or series, and to cancel any issued shares in connection with a reduction in the number thereof. See Louisiana Revised Statutes 12:201
Record: means information that is inscribed on a tangible medium, or that is stored in an electronic or other medium and is retrievable in perceivable form. See Louisiana Revised Statutes 10:5-102
Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form. See Louisiana Revised Statutes 9:153
Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form. See Louisiana Revised Statutes 9:2602
Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. ^{Source: FDIC}
Redemptive period: means the period in which a person may redeem property as provided in thethe Louisiana Constitution. See Louisiana Revised Statutes 47:2122
Refund designee: means the person designated in a preneed funeral contract by the buyer to receive any surplus of funds as provided in Louisiana Revised Statutes 37:831
Registered athlete agent: means an athlete agent registered with the division under the provisions of this Chapter. See Louisiana Revised Statutes 4:421
Registered mortgage loan originator: means any individual who meets the definition of mortgage loan originator and is an employee of a depository institution or a subsidiary that is either owned and controlled by a depository institution and regulated by a federal banking agency or an institution regulated by the Farm Credit Administration and is registered with, and maintains a unique identifier through, the Nationwide Mortgage Licensing System and Registry. See Louisiana Revised Statutes 6:1083
Registered nurse: means any individual licensed under this Part to engage in the practice of nursing as defined in Paragraph (14) of this Section. See Louisiana Revised Statutes 37:913
Registered nursing: means the practice of the scope of nursing which is appropriate to the individual's educational level, knowledge, skills, and abilities, including:
(a) Assessing the health status of an individual or group of individuals. See Louisiana Revised Statutes 37:913
Registered office: means that office maintained by the corporation in this state, the address of which is kept on file in the office of the Secretary of State in the manner required by this Chapter. See Louisiana Revised Statutes 12:201
Regular Employee: means a person who holds a valid, appropriate license or permit issued by the commissioner and who works at a place of business for thirty-two or more hours a week. See Louisiana Revised Statutes 3:3803
Regular interest: shall mean interest compounded annually at such a rate as shall be determined by the board of trustees in accordance with Louisiana Revised Statutes 11:2031
Regular Interest: shall mean interest compounded annually at such rate as shall be determined by the Board in accordance with Louisiana Revised Statutes 11:3002
Regular interest: shall mean such rate of interest as is fixed by the board provided that for the first five years of operation of the system the rate shall be three percent per annum compounded annually. See Louisiana Revised Statutes 11:3033
regularly engaged: means either of the following:
(a) Engaged in residential mortgage lending activity, during the previous or current calendar year, as a mortgage loan originator in connection with more than ten residential mortgage loans or in connection with any residential mortgage loan having a principal amount exceeding twenty-five thousand dollars, or employed by an employer who meets the thresholds set forth in Subparagraph (b) of this Paragraph. See Louisiana Revised Statutes 6:1083
Regulated article: means any infested material. See Louisiana Revised Statutes 3:3391.3
Regulated financial institution: means a federally insured depository institution and its wholly owned subsidiaries chartered pursuant to the laws of this state, another state, or the United States, a Louisiana state-chartered trust company, a trust company chartered by another state, or a federally chartered trust company. See Louisiana Revised Statutes 6:1382
regulation: means each statement, guide, or requirement for conduct or action of local taxing authorities concerning provisions of sales and use tax law or its administration that is applicable only to such authorities and which is not a "common sales tax law" as defined in Louisiana Revised Statutes 47:337.92
Religious cemetery: means a cemetery that is owned, operated, controlled, or managed by a recognized church, religious society, association, or denomination, or by a cemetery authority or a corporation administering or through which is administered the temporalities of any recognized church, religious society, association, or denomination. See Louisiana Revised Statutes 8:1
Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
Remand: When an appellate court sends a case back to a lower court for further proceedings.
Removal: means to transfer or transport a body from one place to another for preparation for burial or reburial. See Louisiana Revised Statutes 37:831
renderer: means any person, firm, or corporation engaged in the business of rendering carcasses, or parts or products of the carcasses, of cattle, sheep, poultry, swine, goats, horses, mules or other equines. See Louisiana Revised Statutes 3:4201
Report: means , when used with reference to any attest services, an opinion, report, or other form of language that states or implies an assurance as to the reliability of any financial statement or assertion. See Louisiana Revised Statutes 37:73
Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
Resident: means any of the following:
(i) A person who is domiciled in this state. See Louisiana Revised Statutes 6:1382
Resident estate: means the estate of a decedent who at his death was domiciled in this state. See Louisiana Revised Statutes 47:300.10
Resident trust: means a trust or a portion of a trust created by last will and testament of a decedent who at his death was domiciled in this state. See Louisiana Revised Statutes 47:300.10
Residential immovable property: means any immovable property located in this state upon which is constructed or intended to be constructed a dwelling. See Louisiana Revised Statutes 6:1083
Residential loan transaction: means any agreement by a consumer with a mortgage broker, mortgage loan originator, mortgage loan servicer, or mortgage lender in connection with a residential mortgage loan. See Louisiana Revised Statutes 6:1083
residential mortgage broker: means any person who, directly or indirectly, for compensation or the expectation of compensation, negotiates, places, or finds, or offers to negotiate, place, or find a residential mortgage loan for another person. See Louisiana Revised Statutes 6:1083
residential mortgage lender: means any person who, directly or indirectly, originates or makes, or offers to originate or make, a residential mortgage loan for another person. See Louisiana Revised Statutes 6:1083
Residential mortgage lending activity: means an activity, including electronic activity, engaged in for compensation or with the expectation of compensation in connection with a residential loan transaction, including the origination or funding of a residential mortgage loan and the negotiation and placement, or offering to negotiate, place, or fund a residential mortgage loan for another person, or servicing a mortgage loan. See Louisiana Revised Statutes 6:1083
Residential mortgage loan: means any loan primarily for personal, family, or household use that is secured by a mortgage, deed of trust, or other equivalent consensual security interest on a dwelling as defined in Louisiana Revised Statutes 6:1083
Responsible individual: means any individual who is ultimately responsible for establishing or directing policies and procedures of the licensee, including but not limited to an executive officer, manager, director, or trustee. See Louisiana Revised Statutes 6:1382
Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
Retailer: means any person that purchases any commodity for resale at retail to the general public for consumption off the premises. See Louisiana Revised Statutes 3:3502
Retirement: shall mean withdrawal from active service with a retirement allowance granted under the provisions of this Chapter. See Louisiana Revised Statutes 11:2031
Retirement: shall mean withdrawal from active service with a retirement allowance granted under the provisions of this Chapter. See Louisiana Revised Statutes 11:2213
Retirement allowance: shall mean the sum of the annuity and the pensions, or any optional benefit payable in lieu thereof. See Louisiana Revised Statutes 11:2031
Retirement allowance: shall mean any benefit paid to a member under Louisiana Revised Statutes 11:2213
Retirement Allowance: shall mean an annuity for life, as provided in this Part, payable each year in twelve equal monthly installments beginning as of the date fixed by the Board. See Louisiana Revised Statutes 11:3002
Retirement system: shall mean the Registrars of Voters Employees' Retirement System as defined in Louisiana Revised Statutes 11:2031
reuse: means the act of removing and disposing of a previously interred casket and the gathering and placing of human remains in an alternative container within the same cemetery space in order to accommodate additional interments. See Louisiana Revised Statutes 8:1
Reverse mortgage loan: means a nonrecourse loan secured by immovable property that meets all of the following criteria:
(a) The loan provides purchase money proceeds for the acquisition by a borrower of a domicile to be inhabited by the borrower as his principal domicile or cash advances to a borrower based on the equity or the value in a borrower's inhabited principal domicile. See Louisiana Revised Statutes 6:1083
Revocable trust: A trust agreement that can be canceled, rescinded, revoked, or repealed by the grantor (person who establishes the trust).
Revolving credit: A credit agreement (typically a credit card) that allows a customer to borrow against a preapproved credit line when purchasing goods and services. The borrower is only billed for the amount that is actually borrowed plus any interest due. (Also called a charge account or open-end credit.) ^{Source: OCC}
Rice: means all marketable green and dry rough "paddy" rice produced within the state of Louisiana for milling, seed or other commercial purposes. See Louisiana Revised Statutes 3:3531
Rice: means all marketable green and rough "paddy" rice produced within the State of Louisiana for milling, seed or other commercial purposes. See Louisiana Revised Statutes 3:3541
Rice: means the whole or broken kernels obtained from the species Oryza sativa L. See Louisiana Revised Statutes 3:4743
Right of offset: Banks' legal right to seize funds that a guarantor or debtor may have on deposit to cover a loan in default. It is also known as the right of set-off. ^{Source: OCC}
Right of rescission: Right to cancel, within three business days, a contract that uses the home of a person as collateral, except in the case of a first mortgage loan. There is no fee to the borrower, who receives a full refund of all fees paid. The right of rescission is guaranteed by the Truth in Lending Act (TILA). ^{Source: OCC}
Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners.
Risk position: means the loss potential to the grain dealer resulting from bringing its open position to market. See Louisiana Revised Statutes 3:3402
Rodenticide: means any pesticide, other than a fumigant, which is used for the control of rodents. See Louisiana Revised Statutes 3:3362
Rule: means any rule, regulation, or other written directive of general application adopted by the board in accordance with the Administrative Procedure Act. See Louisiana Revised Statutes 37:73
Rulemaking: means the process employed by the board for the adoption, amendment, or repeal of a rule or regulation. See Louisiana Revised Statutes 47:337.92
Salary: shall mean the amount of compensation earned by a member as an employee of the city. See Louisiana Revised Statutes 11:3033
Sale: means the sale of the full title to any cemetery space or the sale of the right of use of or interment in any cemetery space. See Louisiana Revised Statutes 8:1
salon: means any premises upon or within which cosmetology is practiced for a fee. See Louisiana Revised Statutes 37:563
Satellite classroom: means a separate classroom location used as supplemental training space located under the same roof of the main school building or on the same campus as the administrative center and within at least three hundred feet of the main school building for the purpose of training an overflow of students who cannot be accommodated at the main school. See Louisiana Revised Statutes 37:563
Savings account: means an account to which earnings, including interest, is paid or accrued. See Louisiana Revised Statutes 6:703
Savings liability: means the aggregate amount of savings accounts of depositors and shares of members, plus earnings credited to such accounts, less redemptions and withdrawals. See Louisiana Revised Statutes 6:703
School: means any secondary school in this state, including high schools and junior high schools, that has an athlete contract with an athlete. See Louisiana Revised Statutes 4:421
School: means any premises wherein cosmetology is taught. See Louisiana Revised Statutes 37:563
School: means any public or private day or residential school that provides pre-kindergarten, elementary, or secondary education. See Louisiana Revised Statutes 3:3382
Seasonal marketing regulation: means marketing regulations that are applicable to a particular marketing order which are made effective by the commissioner pursuant to Louisiana Revised Statutes 3:3502
Secretary: means the officer appointed by the governor as the executive head and chief administrative officer of certain departments created and provided for by this Title. See Louisiana Revised Statutes 36:3
Secretary: means the secretary of state of the state of Louisiana, or his duly authorized agent. See Louisiana Revised Statutes 3:3652
Secretary: means the secretary of the commission. See Louisiana Revised Statutes 3:3803
Secretary: means the secretary of the Department of Culture, Recreation and Tourism or the person designated by the secretary to administer the provisions of this Chapter. See Louisiana Revised Statutes 8:673
Secretary: means the secretary of the Department of Revenue. See Louisiana Revised Statutes 47:120.26
secretary of revenue: when used in this Title, mean the secretary of the Department of Revenue for the state of Louisiana. See Louisiana Revised Statutes 47:1501
Secured party: means a creditor with a security interest in farm products. See Louisiana Revised Statutes 3:3652
Security: means any financial instrument or document issued for the benefit of or given to the commission by a licensee, or participation in any self-insurance fund program authorized by this Chapter as assurance for the fulfillment of the obligations imposed on the licensee by applicable law or regulations. See Louisiana Revised Statutes 3:3402
Security device: means a written security agreement that establishes a creditor's security interest in farm products or any agricultural lien as defined in La. See Louisiana Revised Statutes 3:3652
Security interest: means an interest in or encumbrance upon farm products that secures payment or performance of an obligation. See Louisiana Revised Statutes 3:3652
Security procedure: means a procedure employed for the purpose of verifying that an electronic signature, record, or performance is that of a specific person or for detecting changes or errors in the information in an electronic record. See Louisiana Revised Statutes 9:2602
Self-assessment: means either of the following:
(a) A financial institution's or trust company's voluntary, self-initiated internal assessment, audit, or review of the financial institution or trust company and its practices, policies, and procedures. See Louisiana Revised Statutes 6:1401
Seller: means the seller of a motor vehicle, including the seller of a motor vehicle under a consumer credit sale, as well as any assignee or transferee of the consumer's contract. See Louisiana Revised Statutes 6:969.6
Send: means either of the following:
(a) To deposit in the mail or deliver for transmission by any other commercially reasonable means of communication with postage or cost of transmission provided for, and properly addressed to any address reasonable under the circumstances. See Louisiana Revised Statutes 47:2122
Senior citizens: means residents of Louisiana who have attained the age of sixty years or more. See Louisiana Revised Statutes 47:120.26
Service: shall mean service rendered as an employee as described in Paragraph (10) of this Section. See Louisiana Revised Statutes 11:2031
Service: shall mean service rendered as an employee as described in Paragraph (11) of this Section. See Louisiana Revised Statutes 11:2213
Service of process: The service of writs or summonses to the appropriate party.
Service organization: means a corporation in which the shares of stock may be owned by one or more associations, financial institutions, or other persons. See Louisiana Revised Statutes 6:703
Service person: means any individual who for hire, award, commission, or any other payment of any kind, installs, services, repairs, or reconditions any commercial weighing or measuring devices and is registered under this Part. See Louisiana Revised Statutes 3:4602
servicing: means :
(a) Receiving any scheduled periodic payments from a student loan borrower or notification of such payments and applying payments to the student loan borrower's account pursuant to the terms of the student education loan or a governing contract. See Louisiana Revised Statutes 6:1411
Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
Share: means an interest in a corporation, represented by a stock certificate issued after payment for the shares represented thereby, entitling the holder thereof to participate in the control of the corporation or to a pro rata share of its net assets upon dissolution. See Louisiana Revised Statutes 12:201
Share: means any share, certificate, security, account, or other evidence of funds invested in a mutual association by a member thereof, other than a savings or demand account. See Louisiana Revised Statutes 6:703
Shareholder: means a natural or artificial person who is the owner of a property interest in a corporation represented by a certificate for shares of stock. See Louisiana Revised Statutes 12:201
Signed: includes using any symbol executed or adopted with present intention to adopt or accept a writing in tangible form. See Louisiana Revised Statutes 47:2122
Simple interest transaction: means a motor vehicle credit transaction under which loan finance charges or credit service charges are assessed by application of a contractual simple interest rate or rates to the unpaid principal balance of the contract. See Louisiana Revised Statutes 6:969.6
Society: means the Society of Louisiana Certified Public Accountants. See Louisiana Revised Statutes 37:101
Sole ownership: The type of property ownership in which one individual holds legal title to the property and has full control of it.
Sole proprietorship: means one who has the legal right or exclusive title to something. See Louisiana Revised Statutes 37:831
Solicitation: means the act or practice of any licensee, or any agent, employee, or person acting on his behalf, approaching a person or a group of persons to make a request or plea, or to urge someone toward a particular cause as it may pertain to the care, custody, or disposition of a dead human body. See Louisiana Revised Statutes 37:831
Special needs trust: shall mean a trust that is established for the sole benefit of a member's child who meets the definition of an individual with a disability under the federal Social Security Act, that permits such child to qualify for public benefits, including but not limited to those under the federal Social Security Act such as Supplemental Security Income and Medical Assistance, and that terminates upon the death of the child. See Louisiana Revised Statutes 11:2213
State: means the state of Louisiana or any agency or instrumentality thereof. See Louisiana Revised Statutes 3:263
State: means a state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Louisiana Revised Statutes 6:1382
State: means any state of the United States, the District of Columbia, or any territory of the United States including Puerto Rico, Guam, American Samoa, the Trust Territory of the Pacific Islands, the Virgin Islands, and the Northern Mariana Islands. See Louisiana Revised Statutes 6:1083
State: means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or insular possession subject to the jurisdiction of the United States. See Louisiana Revised Statutes 9:153
State: means a state, territory, or possession of the United States, the District of Columbia, or the Commonwealth of Puerto Rico. See Louisiana Revised Statutes 9:2260.1
State: means this state or another state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Louisiana Revised Statutes 9:2602
State: means any state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, Guam, and the Commonwealth of the Northern Mariana Islands. See Louisiana Revised Statutes 37:73
Stated capital: means the aggregate amount of:
(a) The aggregate allocated value of the issued shares; and
(b) Any other amounts transferred from surplus to stated capital; less
(c) Transfers from, or other reductions in, stated capital required or permitted by this Chapter. See Louisiana Revised Statutes 12:201
Statute: A law passed by a legislature.
Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
Stock: means capital stock of a capital stock association. See Louisiana Revised Statutes 6:703
Stockholder: means the owner of one or more shares of any class of capital stock of a capital stock association. See Louisiana Revised Statutes 6:703
store of value: means to maintain control of virtual currency on behalf of a resident by a person other than the resident. See Louisiana Revised Statutes 6:1382
Structural pest: means any member of any species of wood-destroying insects, vermin, rodents, vertebrates, and pest birds which attack and damage wood. See Louisiana Revised Statutes 3:3362
Structural pest control: means any procedure intended to effect the prevention, regulation, extermination, or eradication of structural pests in household, commercial, and vacant structures, including adjacent outside areas and the contents of such structures. See Louisiana Revised Statutes 3:3362
Student: means a person registered in a school authorized by the board to teach cosmetology. See Louisiana Revised Statutes 37:563
Student: shall mean a person who satisfies both of the following:
(a) The person is enrolled in a high school or postsecondary education institution duly accredited or approved by the appropriate state, regional, or professional accrediting agency which is recognized by the state in which it is located or by the United States Department of Education pursuant to the applicable laws, rules, or regulations. See Louisiana Revised Statutes 11:2213
Student education loan: means any of the following:
(i) A loan that is made, insured, or guaranteed under Title IV of the Higher Education Act of 1965, as amended. See Louisiana Revised Statutes 6:1411
Student loan borrower: means a resident of this state who meets either of the following criteria:
(a) Has received or agreed to pay a student education loan. See Louisiana Revised Statutes 6:1411
Student loan servicer: means a person or entity who is engaged in the business of servicing a student education loan owed by a student loan borrower. See Louisiana Revised Statutes 6:1411
Student nurse: means any individual who is enrolled in an approved program preparing for licensure as a registered nurse. See Louisiana Revised Statutes 37:913
Subpoena: A command to a witness to appear and give testimony.
Subpoena duces tecum: A command to a witness to produce documents.
substantially equivalent: means a determination by the board, or its designee, that the education, examination, and experience requirements contained in the statutes and administrative rules of another state or jurisdiction are comparable to or exceed the education, examination, and experience requirements of this state or that an individual CPA's education, examination, and experience qualifications are comparable to or exceed the education, examination, and experience requirements of this state. See Louisiana Revised Statutes 37:73
Subtitle: means and includes all the Chapters in Subtitle II of this Title 47 and any other Title of the Louisiana Revised Statutes of 1950 except the provisions of Chapter 1 of Subtitle IV of Title 47 of the Louisiana Revised Statutes of 1950 and estate taxes for the assessment, collection, administration, and enforcement of taxes, fees, licenses, penalties, and interest due the state of Louisiana which have been delegated to the Department of Revenue. See Louisiana Revised Statutes 47:1501
Successor of a beneficiary: means a person who succeeds to substantially all of the rights of a beneficiary by operation of law, including a corporation with or into which the beneficiary has been merged or consolidated, an administrator, executor, personal representative, trustee in bankruptcy, debtor in possession, liquidator, and receiver. See Louisiana Revised Statutes 10:5-102
Summons: Another word for subpoena used by the criminal justice system.
Supervised financial organization: means a banking, thrift, or similar organization organized, certified, and supervised by an agency of the United States of America, the state of Louisiana, or any other state pursuant to the banking, currency, and related laws of the United States of America, the state of Louisiana, or any other state. See Louisiana Revised Statutes 6:969.6
Surplus: means the excess of assets over liabilities plus stated capital. See Louisiana Revised Statutes 12:201
Surviving child: shall mean an unmarried person under the age of eighteen years or an unmarried student under the age of twenty-three years, if the person or student is one of the following:
(i) The issue of a marriage of a member of this system. See Louisiana Revised Statutes 11:2213
Surviving entity: means the corporation or unincorporated entity that is in existence immediately after consummation of an entity conversion pursuant to this Subpart. See Louisiana Revised Statutes 12:1-950
system: shall mean the Municipal Police Employees' Retirement System as established in Louisiana Revised Statutes 11:2213
System: shall mean the City of Alexandria Employees' Retirement System established and described in Louisiana Revised Statutes 11:3002
System: shall mean the City of Bogalusa Retirement System. See Louisiana Revised Statutes 11:3033
Tangible net worth: means all business assets minus liabilities and intangible assets, including goodwill and other intangible assets. See Louisiana Revised Statutes 6:1382
Tax debtor: means , as of the date of determination, the person listed on the tax roll in accordance with Louisiana Revised Statutes 47:2122
Tax sale: means the sale or adjudication of tax sale title to property pursuant to Louisiana Revised Statutes 47:2122
Tax sale certificate: means the written notice evidencing a tax sale to be filed in accordance with Louisiana Revised Statutes 47:2122
Tax sale party: means the tax notice party, the owner of property, including the owner of record at the time of a tax sale, as shown in the conveyance records of the appropriate parish, and any other person holding an interest, such as a mortgage, privilege, or other encumbrance on the property, including a tax sale purchaser, as shown in the mortgage and conveyance records of the appropriate parish. See Louisiana Revised Statutes 47:2122
Tax sale property: means property for which tax sale title is sold pursuant to Louisiana Revised Statutes 47:2122
Tax sale title: means the set of rights acquired by a tax sale purchaser or, in the case of adjudicated property, on the applicable political subdivision, pursuant to this Chapter. See Louisiana Revised Statutes 47:2122
Taxable year: includes , in the case of a return made for a fractional part of a year under the provisions of this Chapter or under regulations prescribed by the collector, the period for which return is made. See Louisiana Revised Statutes 47:98
taxidermist: means a person who, for a consideration, mounts, preserves, or otherwise prepares the body of any bird, animal, or fish, or any part thereof, for display. See Louisiana Revised Statutes 9:191
Temporary container: means a receptacle for cremated human remains usually made of cardboard, plastic, or similar material designed to hold the cremated human remains until an urn or other permanent container is acquired. See Louisiana Revised Statutes 37:831
Temporary license: is a license issued for a period of not more than six months to an individual who has been licensed for a period of not less than one year and who has been active as an embalmer and funeral director or funeral director in another state, province, or jurisdiction recognized by the board and who meets all of the requirements of this Part. See Louisiana Revised Statutes 37:831
Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
Testator: A male person who leaves a will at death.
Testify: Answer questions in court.
Testimony: Evidence presented orally by witnesses during trials or before grand juries.
Therapeutic riding and rehabilitation center: means any Professional Association of Therapeutic Horsemanship International (PATH Intl. See Louisiana Revised Statutes 3:2073
Third party right of enforcement: means a right provided in a conservation servitude to enforce any of its terms granted to a governmental body, charitable corporation, charitable association, or charitable trust, which, although eligible to be a holder, is not a holder. See Louisiana Revised Statutes 9:1272
third person: means any persons other than the athlete agent or the athlete. See Louisiana Revised Statutes 4:421
Thrift institution: means an association, a homestead association,society or company, a savings and loan association, a building and loan association, a savings association, a foreign savings association, a federal savings association, a federal savings and loan association, a federal savings bank, or a supervised thrift and residential financing institution of a substantially similar nature. See Louisiana Revised Statutes 6:703
Timberland: as used in this Part , means bona fide timberland being assessed at its use value as defined and determined pursuant to Louisiana Revised Statutes 3:4321
tomb: means a structure or building for the entombment of human remains in crypts or vaults in a place used or intended to be used, and dedicated, for cemetery purposes. See Louisiana Revised Statutes 8:1
Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
Total net apportionable income or loss: means the remainder when subtracting from gross apportionable income or loss:
(1) Allowable deductions within the meaning of Louisiana Revised Statutes 47:287.701
Total service: shall mean service rendered before the operative date of the system, and subsequent thereto. See Louisiana Revised Statutes 11:3033
Total voting power: means the entirety of the voting power. See Louisiana Revised Statutes 12:201
Traditional farm practices: means those accepted and customary standards established by similar agricultural operations under similar circumstances using established best management practices. See Louisiana Revised Statutes 3:3602
Trail facility: means a facility with routes planned specifically for public equine use as well as necessary support areas such as camping facilities. See Louisiana Revised Statutes 3:2073
Transaction: means an action or set of actions occurring between two or more persons relating to the conduct of business, commercial, or governmental affairs. See Louisiana Revised Statutes 9:2602
Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
Transfer: means to assume control of virtual currency from, or on behalf of, a resident and do any of the following:
(a) Credit the virtual currency to the account of another person. See Louisiana Revised Statutes 6:1382
Transfer: means the sale, donation, conveyance, assignment, inheritance, or other transfer of an ownership interest in an immovable located in this state. See Louisiana Revised Statutes 9:3132
Transfer: means to convey from one person, place, or situation to another. See Louisiana Revised Statutes 37:831
Transferor: means a person who creates a custodial trust by transfer or declaration. See Louisiana Revised Statutes 9:2260.1
Treasury shares: means issued shares which have been acquired by and belong to the corporation, if not required by the articles to be cancelled, or if not cancelled by order of the board of directors. See Louisiana Revised Statutes 12:201
Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. ^{Source: OCC}
Trust company: means a corporation or a limited liability trust company organized in accordance with this Title, the laws of another state, or pursuant to the laws of the United States, including a trust company organized pursuant to the laws of this state before June 27, 2003, or an entity chartered to act as a fiduciary that is neither a depository institution nor a foreign bank. See Louisiana Revised Statutes 6:1401
Trust instrument: includes any lawful act, agreement, donation, testament or other document, by which the donor, settlor or testator transfers any property in trust, for any charitable, religious, benevolent, educational, scientific or literary purpose, or public benefaction of whatever name or nature. See Louisiana Revised Statutes 12:201
Trustee: A person or institution holding and administering property in trust.
Trustee: means the separate legal entity designated as trustee of a cemetery care fund. See Louisiana Revised Statutes 8:1
Truth in Lending Act: The Truth in Lending Act is a federal law that requires lenders to provide standardized information so that borrowers can compare loan terms. In general, lenders must provide information on ^{Source: OCC}
Tutor: means a person appointed or qualified by a court to act as guardian of a minor's property or a person legally authorized to perform substantially the same functions. See Louisiana Revised Statutes 9:2260.1
Undersecretary: means the officer designated to direct and be responsible for the functions of the office of management and finance of certain departments. See Louisiana Revised Statutes 36:3
Underserved community: means a geographic area that has limited access to healthy food retailers and is located in a lower-income or high-poverty area, or an area that is otherwise determined to have serious healthy food access limitations. See Louisiana Revised Statutes 3:296
Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. ^{Source: OCC}
Unique identifier: means a number or other identifier assigned by protocols established by the Nationwide Mortgage Licensing System and Registry. See Louisiana Revised Statutes 6:1083
United States dollar equivalent of virtual currency: means the equivalent value of a particular virtual currency in United States dollars shown on a virtual currency exchange based in the United States for a particular date or period specified in this Chapter. See Louisiana Revised Statutes 6:1382
Unmarked burial site: means the immediate area where one or more human skeletal remains are found in the ground that is not in a recognized and maintained municipal, fraternal, religious, or family cemetery, or a cemetery authorized by the Louisiana Cemetery Board. See Louisiana Revised Statutes 8:673
Unrestricted benefit: shall mean the monthly retirement benefit a member, or the spouse, child, or dependent parent of a member, would have received under the terms of all qualified plans of the employer, except for the restrictions of La. See Louisiana Revised Statutes 11:2162
Unsafe and unsound condition: means the inability of an association to meet its withdrawal requests or the association having violated its charter. See Louisiana Revised Statutes 6:703
Unsafe or unsound act or practice: means and includes but is not limited to a practice or conduct by a person licensed to engage in virtual currency business activity in the state which creates the likelihood of material loss, insolvency, dissipation of the licensee's assets that materially prejudices the interests of residents, and any other set of facts and circumstances, as determined by the commissioner in accordance with this Chapter and applicable law. See Louisiana Revised Statutes 6:1382
Untrustworthiness: means the quality or state of not being worthy of confidence. See Louisiana Revised Statutes 37:831
Untruthful: means to be false, inaccurate, or dishonest. See Louisiana Revised Statutes 37:831
Urban: means an area within the boundaries of an urbanized area, as that term is used by the United States Census Bureau, that includes at least forty-five thousand people. See Louisiana Revised Statutes 3:4751
Urban Agriculture Incentive Zone: means an area within a political subdivision that is comprised of individual properties designated as urban agriculture preserves by the political subdivision for farming purposes. See Louisiana Revised Statutes 3:4751
Urn: means a receptacle designed to permanently encase cremated human remains. See Louisiana Revised Statutes 37:831
User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
Usury: Charging an illegally high interest rate on a loan. ^{Source: OCC}
Utility: means a person who owns or operates for public use any plant, equipment, real property, franchise, or license for the transmission of communications or the production, storage, transmission, sale, delivery, or furnishing of electricity, water, steam, or gas. See Louisiana Revised Statutes 9:153
Variable Rate: Having a "variable" rate means that the APR changes from time to time based on fluctuations in an external rate, normally the Prime Rate. This external rate is known as the "index." If the index changes, the variable rate normally changes. Also see Fixed Rate.
vault: means a space in a mausoleum of sufficient size, used or intended to be used, to entomb human remains. See Louisiana Revised Statutes 8:1
Vehicle tank: means any vehicle tank, tank truck, tank wagon, or any other container in which gasoline, motor fuel, or any other petroleum products are transported in this state. See Louisiana Revised Statutes 3:4602
Vending machine: means any climate controlled mechanical, electric, or electronic self-service device which, upon insertion of money, credit card, token, or any other form of payment, automatically dispenses merchandise. See Louisiana Revised Statutes 3:3803
Venue: The geographical location in which a case is tried.
Verdict: The decision of a petit jury or a judge.
Virtual currency: means a digital representation of value that is used as a medium of exchange, unit of account, or store of value, and that is not legal tender, whether or not denominated in legal tender. See Louisiana Revised Statutes 6:1382
Virtual currency administration: means issuing virtual currency with the authority to redeem the currency for legal tender, bank credit, or other virtual currency. See Louisiana Revised Statutes 6:1382
Virtual currency business activity: means any of the following:
(a) Exchanging, transferring, or storing virtual currency or engaging in virtual currency administration, whether directly or through an agreement with a virtual currency control services vendor. See Louisiana Revised Statutes 6:1382
Virtual currency control services vendor: means a person that has control of virtual currency solely under an agreement with a person that, on behalf of another person, assumes control of virtual currency. See Louisiana Revised Statutes 6:1382
Virtual currency network: means any computer or operator having access to a ledger of exchange, sale, or transfer of one or more virtual currencies. See Louisiana Revised Statutes 6:1382
Voting member: means a person entitled to vote in accordance with the articles or by-laws. See Louisiana Revised Statutes 12:201
Voting power: means the right vested, by law or by the articles or the by-laws, in the members, or in one or more classes of members, to vote in the determination of any particular question or matter coming before meetings of the members. See Louisiana Revised Statutes 12:201
Warehouse: means any building, structure, or any other protected enclosure required to be licensed by the commission in which agricultural commodities or other farm products are stored for the public for a fee. See Louisiana Revised Statutes 3:3402
Warehouseman: means any person or other entity operating a warehouse. See Louisiana Revised Statutes 3:3402
Waters of the state: means both the surface and the underground waters within the state of Louisiana including all rivers, streams, lakes, ground waters, and all other water courses and waters within the confines of the state, and all bordering waters and the Gulf of Mexico. See Louisiana Revised Statutes 3:3302
Weighmaster: means any person who weighs, measures, or counts any commodity and issues a certificate of weight, measure, or count, except retailers who weigh, measure, or count commodities for sale at retail directly to consumers, or a person engaged in the business of public weighing or measuring for hire. See Louisiana Revised Statutes 3:4602
Withdrawal from Service: shall mean complete severance of employment in the City Service of any member by resignation, dismissal or discharge. See Louisiana Revised Statutes 11:3002
Withdrawal value: means the amount credited to the shares of a member or to a savings or demand account, less lawful deductions therefrom, as shown on the records of the association. See Louisiana Revised Statutes 6:703
Writ: A formal written command, issued from the court, requiring the performance of a specific act.
Writ of certiorari: An order issued by the Supreme Court directing the lower court to transmit records for a case for which it will hear on appeal.
writing: means information that is inscribed on a tangible medium or which is stored in an electronic or other medium and is retrievable in perceivable form. See Louisiana Revised Statutes 47:2122

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