§ 51:2399.1 Intent
§ 51:2399.2 Definitions
§ 51:2399.3 Modernization tax credit
§ 51:2399.4 Modernization tax credit approval
§ 51:2399.5 Promulgation of rules
§ 51:2399.6 False or fraudulent information in making application, claim for credit or other instrument; penalties

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Terms Used In Louisiana Revised Statutes > Title 51 > Chapter 39-C - Retention and Modernization Act

  • Adult paraphernalia store: means an establishment that has as a substantial or significant portion of its stock clothing, objects, tools, toys, or any other items distinguished or characterized by their association with sexual activity, including sexual conduct or sexual excitement. See Louisiana Revised Statutes 46:231
  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Amusement attraction: means a movie theater, video arcade, or any other building, structure, or place principally devoted to activities providing amusement, pleasure, thrills, or excitement. See Louisiana Revised Statutes 46:231
  • Amusement ride: includes inflatables. See Louisiana Revised Statutes 46:231
  • Automated teller machine: means an electronic hardware device that is capable of dispensing currency and responding to balance inquiries through the use of a magnetic stripe card issued by or on behalf of the state for distribution of assistance through an electronic benefits transfer system as described in this Subpart. See Louisiana Revised Statutes 46:231
  • 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.
  • Bar: means a business that holds a Class A-General retail permit and the primary purpose of such business is to serve alcoholic beverages for consumption by guests on the premises and in which the serving of food is only incidental to the consumption of those beverages. See Louisiana Revised Statutes 46:231
  • Board of examiners: means the Board of Examiners for New Orleans and Baton Rouge steamship pilots for the Mississippi River, established in Louisiana Revised Statutes 34:1041
  • Cash assistance: means funds that the department provides through the Family Independence Temporary Assistance Program and the Kinship Care Subsidy Program to eligible beneficiaries for the purpose of assisting those persons in meeting ongoing basic needs. See Louisiana Revised Statutes 46:231
  • Commercial body art facility: means any location, place, area, or business, whether permanent or temporary, that provides consumers access to personal services workers who for remuneration perform any of the following procedures:

    (a)  Tattooing or inserting pigment under the surface of the skin of a human being, by pricking with a needle or otherwise, to produce an indelible mark or figure visible under the skin. See Louisiana Revised Statutes 46:231

  • Conviction: A judgement of guilt against a criminal defendant.
  • Cruise ship: means any commercial ship used for the domestic or international carriage of passengers. See Louisiana Revised Statutes 46:231
  • Department: means the Department of Children and Family Services. See Louisiana Revised Statutes 46:231
  • Department: means the Department of Economic Development. See Louisiana Revised Statutes 51:2399.2
  • Dependent: A person dependent for support upon another.
  • Employer: means a legal person who is engaged in a lawful enterprise not excluded by this Chapter that executes a contract with the department pursuant to the provisions of this Chapter and meets the following elements or elements substantially equivalent thereto:

    (b)  To qualify for a contract pursuant to this Chapter, employers must be a manufacturer, as defined by North American Industry Classification System (NAICS) codes 113310, 211, 213111, 541360, 311-339, 511-512, and 54171, as the employer's primary function. See Louisiana Revised Statutes 51:2399.2

  • Family Success Agreement: means the mutually developed contract between a FITAP recipient, on behalf of their family, and the department that sets forth mutual and time-bound responsibilities, expectations, activities, and goals designed to transition a participant from welfare to self-sufficiency. See Louisiana Revised Statutes 46:231
  • Fiduciary: A trustee, executor, or administrator.
  • FITAP: means the cash assistance program. See Louisiana Revised Statutes 46:231
  • Gaming establishment: means a gambling casino and any other establishment which provides gaming activities that are subject to regulation by the Louisiana Gaming Control Board. See Louisiana Revised Statutes 46:231
  • 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.
  • Jewelry: means an object or thing consisting of precious stones or precious metals worn as adornment or apparel, including costume jewelry. See Louisiana Revised Statutes 46:231
  • 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
  • Liquor store: means any retail establishment that sells exclusively or primarily intoxicating liquor. See Louisiana Revised Statutes 46:231
  • Modernization: means capitalized investment by an employer in technology, machinery, building and/or equipment that meets one of the following provisions:

    (a)  An increase in the increase of maximum capacity or efficiency of the facility of greater than ten percent. See Louisiana Revised Statutes 51:2399.2

  • Nail salon: means a commercial establishment that provides nail services of any kind including but not limited to trimming, filing, decorating, shaping, sculpting, or in any way caring for the nails and skin of a person's hands or feet together with massaging the hands, arms, legs, and feet. See Louisiana Revised Statutes 46:231
  • Personal property: All property that is not real property.
  • personal watercraft: means a vessel which uses an inboard motor powering a water jet pump as its primary source of motive power and which is designed to be operated by a person sitting, standing, or kneeling on the vessel, rather than the conventional manner of sitting or standing inside the vessel. See Louisiana Revised Statutes 34:855.2
  • Pilot: means a New Orleans and Baton Rouge Steamship Pilot, as designated in Louisiana Revised Statutes 34:1041
  • Point-of-sale terminal: means an electronic hardware device that meets all of the following criteria:

    (a)  May be utilized at a retailer's place of business where consumers pay for goods or services. See Louisiana Revised Statutes 46:231

  • Project: includes the design, development, installation and construction of a technology, machinery, building and equipment that results in a modernization of an employer's product line, unit, or entire operations that requires at least five million dollars of investment. See Louisiana Revised Statutes 51:2399.2
  • Psychic: means any person or establishment engaged in the occupation of occult science including a fortune teller, palmist, astrologist, numerologist, clairvoyant, craniologist, phrenologist, card reader, spiritual reader, tea leaf reader, prophet, or advisor who in any manner claims or pretends to tell fortunes or claims or pretends to disclose mental faculties of individuals for any form of compensation. See Louisiana Revised Statutes 46:231
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Qualified expenditures: means amounts classified as capital expenditures for federal income tax purposes plus exclusions from capitalization provided for in Internal Revenue Code Section 263(a)(1)(A) through (L), minus the capitalized cost of land, capitalized leases of land, capitalized interest, and the capitalized cost for the purchase of an existing building. See Louisiana Revised Statutes 51:2399.2
  • Recipient: means the person who has received assistance under this Title. See Louisiana Revised Statutes 46:1
  • Secretary: means the secretary of the Department of Children and Family Services. See Louisiana Revised Statutes 46:231
  • Sexually oriented business: means any commercial enterprise that has as its primary business the offering of a service or the sale, rent, or exhibit of devices or any other items intended to provide sexual stimulation or sexual gratification to the customer. See Louisiana Revised Statutes 46:231
  • STEP: means the education, employment, training and related services program for families receiving cash assistance payments. See Louisiana Revised Statutes 46:231
  • TANF: means the federal block grant program established under the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, Public Law 104-193, and applicable changes due to its reauthorization. See Louisiana Revised Statutes 46:231
  • Work-eligible: refers to families containing an adult under sixty years of age, or teen head of household, that is not disabled, incapacitated, or caring for a family member who is disabled or incapacitated as documented by a medical expert to which the status of disability is clearly established and explained. See Louisiana Revised Statutes 46:231