§ 22:831 A.(1) Upon the business of issuing policies, contracts, or other forms of obligations covering the risk of fire, marine, transportation, surety, fidelity, indemnity, guaranty, worker
§ 22:832 A.(1) The amount of the tax payable shall be reduced from the amount otherwise fixed in this Part if the payer files a sworn statement with the annual report required by this Part sh
§ 22:833 A. Any municipal or parochial corporation in the state shall have the right to impose a tax on any insurer engaged in the business of issuing any form of insurance policy or contract
§ 22:834 Local taxes; contracts for collection; confidentiality of records
§ 22:835 A. There is hereby levied an additional tax of one and one-fourth percent of the gross annual premium receipts from any business which insures property of any nature or description a
§ 22:835.1 Camp Minden Fire Protection Fund
§ 22:836 A. When, by the laws of any other state, any taxes, fines, penalties, licenses, deposits, or other obligations or prohibitions, additional to or in excess of those imposed by the law
§ 22:837 A. In addition to all other taxes and assessments, each insurer other than a life insurer shall be assessed and within sixty days after December thirty-first of each year shall pay t
§ 22:838 Imposition of tax; exceptions
§ 22:839 Certain nonprofit mutual associations declared charitable institutions
§ 22:840 Fee; filing of charter and bylaws and annual affidavit; certificate
§ 22:841 Policy provisions
§ 22:842 A.(1) Upon the business of issuing life, accident, health, or service insurance policies, or other forms of contracts or obligations covering such risks, or issuing endowment policie
§ 22:843 Tax base; computation in case of new business
§ 22:844 Tax for insurer commencing business after first of January; tax for insurer withdrawing
§ 22:845 Payment of tax
§ 22:846 Penalty on delinquent tax; revocation of authority to do business after thirty days’ delinquency

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Terms Used In Louisiana Revised Statutes > Title 22 > Chapter 3 > Part IV - Taxes and Exemptions

  • Abatement: means any set of measures as determined by the secretary designed to permanently eliminate lead hazards including:

                (a) The removal of lead-based paint and lead-contaminated dust, the permanent containment or encapsulation of lead-based paint, the replacement of lead-painted surfaces or fixtures, and the removal or covering of lead-contaminated soil. See Louisiana Revised Statutes 30:2351.1

  • Account: means the Lead Hazard Reduction Dedicated Fund Account created pursuant to this Chapter. See Louisiana Revised Statutes 30:2351.1
  • 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.
  • 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.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Child-occupied facility: means a building or portion of a building or common area, other than the child's principal residence, constructed prior to 1978, and meeting one of the following:

                (a) Is visited regularly by the same child, who is six years of age or younger, on at least two different days within any week, provided that each day's visit lasts at least three hours, that the combined weekly visits last at least six hours, and that the combined annual visits last at least sixty hours. See Louisiana Revised Statutes 30:2351.1

  • 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.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Department: means the Department of Environmental Quality. See Louisiana Revised Statutes 30:2351.1
  • Discharge: means the placing, releasing, spilling, percolating, draining, pumping, leaking, seeping, emitting, or other escaping of pollutants into the air, waters, subsurface water, or ground as the result of a prior act or omission; or the placing of pollutants into pits, drums, barrels, or similar containers under conditions and circumstances that leaking, seeping, draining, or escaping of the pollutants can be reasonably anticipated. See Louisiana Revised Statutes 30:2004
  • Employee: means a person currently employed, laid off, terminated with reemployment rights, or on leave of absence who is permitted, required, or directed to engage in any employment by an employer in consideration of direct or indirect gain or profit. See Louisiana Revised Statutes 30:2351.1
  • 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.
  • Facility: means a pollution source or any public or private property or facility where an activity is conducted which is required to be regulated under this Subtitle and which does or has the potential to do any of the following:

                (a) Emit air contaminants into the atmosphere. See Louisiana Revised Statutes 30:2004

  • 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.
  • Fraud: Intentional deception resulting in injury to another.
  • Inspection: means :

                (a) A surface-by-surface investigation to determine the presence of lead hazards. See Louisiana Revised Statutes 30:2351.1

  • Inspector: means a person certified pursuant to the provisions of this Chapter who conducts inspections. See Louisiana Revised Statutes 30:2351.1
  • Lead contractor: means any person employing workers engaged in lead hazard reduction activities and a self-employed individual who engages in lead hazard reduction activities. See Louisiana Revised Statutes 30:2351.1
  • Lead hazard: means any condition that causes exposure to lead from lead-contaminated dust, lead-contaminated soil, or lead-contaminated paint that is deteriorated or present in accessible surfaces, friction surfaces, or impact surfaces that would result in adverse human health effects as established by the secretary; and shall include lead-based paint as defined by the Residential Lead-Based Paint Hazard Reduction Act of 1992. See Louisiana Revised Statutes 30:2351.1
  • Lead hazard reduction activities: means the assessment of lead hazards, and the planning, implementation, and inspection of abatement activities, as determined by the secretary; and shall include lead-based paint activities as defined by the Residential Lead-Based Paint Hazard Reduction Act of 1992. See Louisiana Revised Statutes 30:2351.1
  • 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
  • License: means an authorization issued by the State Licensing Board for Contractors that allows a person to engage in certain lead hazard reduction activities. See Louisiana Revised Statutes 30:2351.1
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Person: means any individual, business entity, governmental body, or other public or private entity including, to the extent not preempted by state or federal law or regulation, the federal government and its agencies. See Louisiana Revised Statutes 30:2351.1
  • Person: means any individual, municipality, public or private corporation, partnership, firm, the United States Government, and any agent or subdivision thereof or any other juridical person, which shall include, but not be limited to, trusts, joint stock companies, associations, the state of Louisiana, political subdivisions of the state of Louisiana, commissions, and interstate bodies. See Louisiana Revised Statutes 30:2004
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Secretary: means the secretary of the Department of Environmental Quality. See Louisiana Revised Statutes 30:2004
  • Secretary: means the secretary of the Department of Environmental Quality. See Louisiana Revised Statutes 30:2351.1