Sections
Part I Definitions 26:241 – 26:243
Part II Permits for Dealers in Beverages of Low Alcoholic Content 26:271 – 26:309
Part III Gallonage Tax 26:341 – 26:375
Part IV Exemptions 26:421 – 26:423
Part V Administration 26:451 – 26:459
Part VI Local Taxation and Regulation 26:491 – 26:495
Part VII Penal Provisions 26:521

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Terms Used In Louisiana Revised Statutes > Title 26 > Chapter 2 - Alcohol Beverage Control and Taxation

  • Accumulated contributions: means the sum of all amounts paid by a member, excluding interest paid on the repayment of a refund, and credited to his individual account in the employee's savings account, together with regular interest credited prior to July 1969. See Louisiana Revised Statutes 11:403
  • Activity: means a distinct subset of functions or services within a program. See Louisiana Revised Statutes 24:102
  • Activity: means a distinct subset of functions or services within a program. See Louisiana Revised Statutes 39:2
  • Actuarial equivalent: means a benefit of equivalent value to the accumulated contributions, annuity or benefits and regular interest, as the case may be, computed on the basis of the following assumptions:

    (a)  Interest shall be compounded annually at a rate established by the board and adopted by the Public Retirement Systems' Actuarial Committee. See Louisiana Revised Statutes 11:403

  • advertising: means to publish, display, or disseminate promotional information and includes but is not limited to the issuance of any card, sign, or direct mail, or in any newspaper, magazine, publication, or any announcement or display via any televised, computerized, electronic, or telephone networks, magnetic signs, or media. See Louisiana Revised Statutes 37:3552
  • 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.
  • Agency: means and includes any office, department, board, commission, institution, division, office, instrumentality, or functional group, heretofore existing or hereafter created, that is authorized to exercise, or that does exercise, any functions in the executive branch of state government. See Louisiana Revised Statutes 24:102
  • Agency: means any governmental body employing persons and includes departments, agencies, boards, commissions, and courts. See Louisiana Revised Statutes 11:403
  • Agency: means any state office, department, board, commission, institution, division, officer or other person, or functional group, heretofore existing or hereafter created, that is authorized to exercise, or that does exercise, any functions of the government of the state in the executive branch, but not any governing body or officer of any local government or subdivision of the state, or any parochial officer who exercises functions coterminous with the municipality in which he performs those functions. See Louisiana Revised Statutes 39:2
  • Allegation: something that someone says happened.
  • 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.
  • 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.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Applicant: means a person who applies for licensure as a legend drug or legend device distributor. See Louisiana Revised Statutes 37:3462
  • Applicant: means a person who seeks to be examined for licensure or certification by the board. See Louisiana Revised Statutes 37:3503
  • Appraisal: A determination of property value.
  • Appropriation: means an authorization by the legislature to a budget unit for a program to expend from public funds a sum of money, for purposes designated, under the procedure prescribed in this Chapter. See Louisiana Revised Statutes 39:2
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Assistant secretary: means the assistant secretary of the office of environmental affairs of the Department of Energy and Natural Resources. See Louisiana Revised Statutes 37:3151
  • Association: means the Louisiana Occupational Therapy Association, Inc. See Louisiana Revised Statutes 37:3003
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Authorized other charges positions: means the number of positions in an appropriation bill to be funded by the other charges continuing category of the accounting system for the state. See Louisiana Revised Statutes 39:2
  • Authorized positions: means the number of positions approved by the legislature in an appropriation bill to be funded by the salaries continuing category of the accounting system for the state. See Louisiana Revised Statutes 39:2
  • 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.
  • Base pay: means prescribed compensation for a specific position on a full-time basis, but does not include overtime, per diem, differential pay, payment in kind, premium pay, or any other allowance for expense authorized and incurred as an incident to employment, except supplemental pay for certain members as provided by Article X, Section 10(A)(1) of thethe Louisiana Constitution of 1974. See Louisiana Revised Statutes 11:403
  • Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
  • Behavioral health: is a term used to refer to both mental health and substance use. See Louisiana Revised Statutes 28:2
  • bid: means any offer or proposal by an exhibitor to a distributor for the right to exhibit a motion picture or which states terms under which the exhibitor will agree to exhibit a motion picture. See Louisiana Revised Statutes 37:2902
  • blind bidding: means the bidding for, negotiating for, or offering or agreeing to terms for the licensing or exhibition of a motion picture at any time before such motion picture has either been trade screened within the state or before such motion picture, at the option of the distributor, otherwise has been made available for viewing within the state by all exhibitors from whom the distributor is soliciting bids or with whom the distributor is negotiating for the right to exhibit such motion picture. See Louisiana Revised Statutes 37:2902
  • Board: means the Louisiana State Board of Medical Examiners established in Louisiana Revised Statutes 37:3003
  • Board: means the Board of Certification and Training for solid waste disposal system operators. See Louisiana Revised Statutes 37:3151
  • Board: means the Louisiana Board of Drug and Device Distributors. See Louisiana Revised Statutes 37:3462
  • Board: means the Louisiana State Board of Private Investigator Examiners within the Department of Public Safety and Corrections. See Louisiana Revised Statutes 37:3503
  • Board: means the Louisiana Board of Massage Therapy. See Louisiana Revised Statutes 37:3552
  • Board: means the Board of Trustees of the Louisiana State Employees' Retirement System. See Louisiana Revised Statutes 11:403
  • Budget authority: Authority provided by law to enter into obligations that will result in outlays of Federal funds. Budget authority may be classified by the period of availability (one-year, multiyear, no-year), by the timing of congressional action (current or permanent), or by the manner of determining the amount available (definite or indefinite).
  • Budget office: means the section of the division of administration which monitors budgeting functions. See Louisiana Revised Statutes 39:2
  • Budget request: means the document with its accompanying explanations, in which a budget unit states its financial requirements and requests appropriations. See Louisiana Revised Statutes 39:2
  • Budget unit: means any spending agency of the state which is declared to be a budget unit by the division of administration and which is identified for accounting purposes by a five-digit number code. See Louisiana Revised Statutes 39:2
  • Bureau: means the Louisiana Bureau of Criminal Identification and Information of the office of state police within the Department of Public Safety and Corrections. See Louisiana Revised Statutes 37:3462
  • Certificate: means the document or documents issued by the board which attest to the competency of the operator. See Louisiana Revised Statutes 37:3151
  • Certification: means the process or act whereby an operator meets the requirements for obtaining a certificate of competency. See Louisiana Revised Statutes 37:3151
  • Certified: means holding a currently valid certificate. See Louisiana Revised Statutes 37:3151
  • Chambers: A judge's office.
  • Classify: means the process and act of the board that designates a specific type of solid waste management system which is required to employ certified operators. See Louisiana Revised Statutes 37:3151
  • 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.
  • Commercial solid waste: means garbage, trash, and refuse generated by businesses involved in the exchange or distribution of goods or commodities, but does not include or mean recognizable industrial byproducts. See Louisiana Revised Statutes 37:3151
  • Commission: means the Streamlining Government Commission. See Louisiana Revised Statutes 24:102
  • Commissioner: means the commissioner of administration. See Louisiana Revised Statutes 39:16.1
  • Community health worker: means an individual who serves as a liaison for community members to facilitate access to health and social services and to improve quality and cultural competence of service delivery through outreach, education, support, and advocacy. See Louisiana Revised Statutes 37:3722
  • 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.
  • Conference committee: A temporary, ad hoc panel composed of conferees from both chamber of a legislature which is formed for the purpose of reconciling differences in legislation that has passed both chambers. Conference committees are usually convened to resolve bicameral differences on major and controversial legislation.
  • Consensus estimating conference: means the Economic Estimating Conference, the Demographic Estimating Conference, the Education Estimating Conference, the Criminal Justice Estimating Conference, the Health and Social Services Estimating Conference, and the Transportation Estimating Conference. See Louisiana Revised Statutes 39:2
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Continuation budget: means that funding level for each budget unit which reflects the financial resources necessary to carry on all existing programs and functions of the budget unit at their current level of service in the ensuing fiscal year including any adjustments necessary to account for the increased cost of services or materials due to inflation and estimated increases in workload requirements resulting from demographic or other changes. See Louisiana Revised Statutes 39:2
  • Continuing training: means the process whereby a certified operator obtains required formal training in the area of solid waste management. See Louisiana Revised Statutes 37:3151
  • Credential: means any document, certificate, identification, license, permit, or card indicating the user's status, right, privilege, classification, permission, entitlement, authority, or coverage. See Louisiana Revised Statutes 39:17.1
  • Criminal history record information: means information collected by state and federal criminal justice agencies on persons consisting of identifiable descriptions and notations of arrests, detentions, indictments, bills of information, or any formal criminal charges, and any disposition arising therefrom, including sentencing, criminal correctional supervision, and release, but does not include intelligence for investigatory purposes, nor does it include any identification information which does not indicate involvement of the person in the criminal justice system. See Louisiana Revised Statutes 37:3462
  • Current tax collections: means the current collections of the taxes imposed by Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950. See Louisiana Revised Statutes 39:2
  • 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 Agriculture and Forestry. See Louisiana Revised Statutes 3:1
  • Department: means the Louisiana Department of Health. See Louisiana Revised Statutes 37:3552
  • Department: means the Louisiana Department of Veterans Affairs. See Louisiana Revised Statutes 37:3662
  • Department: means the Louisiana Department of Health. See Louisiana Revised Statutes 37:3722
  • Department: means the Louisiana Department of Health. See Louisiana Revised Statutes 28:2
  • Designated responsible party: means a natural person designated by the applicant or licensee as responsible for facility operations of the applicant or licensee facility. See Louisiana Revised Statutes 37:3462
  • Devise: To gift property by will.
  • Digitized credential: means a credential relayed in a data file available on any mobile device which has connectivity to the internet through an application that allows the mobile device to download the data file from the department, office, agency, company, division, university, school, board, commission, or other applicable entity and contains all of the data elements visible on the face and back of the credential, and also displays the current status of the credential. See Louisiana Revised Statutes 39:17.1
  • Director: means the chief administrative officer of the state office of rural development. See Louisiana Revised Statutes 3:313
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Distribution: means the sale or facilitation of delivery of legend drugs or legend devices to a person other than the consumer or patient, including but not limited to distribution by manufacturers, repackagers, own-label distributors, jobbers, third-party logistics providers, retail pharmacy warehouses, pharmacies, brokers, agents, and wholesale distributors. See Louisiana Revised Statutes 37:3462
  • distributor: means any person engaged in the business of distributing or supplying motion pictures to exhibitors by rental, sale or licensing. See Louisiana Revised Statutes 37:2902
  • Distributor: means any person engaged in distribution, including but not limited to manufacturers, repackagers, own-label distributors, jobbers, third-party logistics providers, retail pharmacy warehouses, pharmacies, brokers, agents, and wholesale distributors. See Louisiana Revised Statutes 37:3462
  • Earned compensation: means the base pay earned by an employee for a given pay period as reported to the system on a monthly basis by the agency which shall include the cash value of any emolument of office in the form of paid compensation in lieu of salary which is subject to federal and state payroll taxes and includes the full amount earned by an employee, overtime, and per diem earned by an employee of the House of Representatives, the Senate, or an agency of the legislature, and expense allowances and per diem paid to members of the legislature, the clerk, or sergeant at arms of the House of Representatives and president and secretary or sergeant at arms of the Senate. See Louisiana Revised Statutes 11:403
  • Efficiency: means cost-effectiveness or productivity relative to achievement of an objective. See Louisiana Revised Statutes 39:2
  • 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 wallet: refers to an electronic or online service or application that allows an individual to store credentials in order to access the credentials from a mobile device. See Louisiana Revised Statutes 39:17.1
  • Employee: means any person legally occupying a position in the state service. See Louisiana Revised Statutes 11:403
  • Employer: means the state of Louisiana or any of its boards, commissions, departments, agencies, and courts which are contributing members of the Louisiana State Employees' Retirement System. See Louisiana Revised Statutes 11:403
  • 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.
  • 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
  • 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.
  • Examination: means a written examination taken by applicants in order to measure their knowledge of solid waste management. See Louisiana Revised Statutes 37:3151
  • Executive budget: means the document submitted to the legislature at each regular session, pursuant to the provisions of this Chapter and Louisiana Revised Statutes 39:2
  • Executive director: means the chief administrative officer of the board. See Louisiana Revised Statutes 37:3503
  • Executive session: A portion of the Senate's daily session in which it considers executive business.
  • exhibition: means showing a motion picture to the public for a charge. See Louisiana Revised Statutes 37:2902
  • exhibitor: means any person engaged in the business of operating one or more theatres. See Louisiana Revised Statutes 37:2902
  • Existing operating budget: means the initial operating budget as adjusted for actions taken by the Joint Legislative Committee on the Budget, the Interim Emergency Board, the legislature, or the governor in accordance with the provisions of this Chapter or any other provision of law. See Louisiana Revised Statutes 39:2
  • Expenses: means amounts represented by cash paid out or by obligations to pay cash or partly by each for maintaining and operating government services. See Louisiana Revised Statutes 39:2
  • 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
  • FBI: means the Federal Bureau of Investigation of the United States Department of Justice. See Louisiana Revised Statutes 37:3462
  • Fiduciary: A trustee, executor, or administrator.
  • 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
  • Fraud: Intentional deception resulting in injury to another.
  • Functions: means duties, jurisdiction, powers, rights, and obligations, conferred or imposed upon, or vested in, any agency by law, or exercised, performed, or discharged by any agency without contravention of any provision of law. See Louisiana Revised Statutes 24:102
  • Functions: means duties, jurisdiction, powers, rights, and obligations, conferred or imposed upon, or vested in, any agency by law, or exercised, performed, or discharged by any agency without contravention of any provision of law. See Louisiana Revised Statutes 39:2
  • Fund: means an independent fiscal and accounting entity with a self-balancing set of accounts recording cash or other resources together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with regulations, restrictions, and limitations. See Louisiana Revised Statutes 39:2
  • 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
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Goal: means a general purpose toward which the efforts of an agency are directed. See Louisiana Revised Statutes 39:2
  • 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
  • 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.
  • Inactive status: means the status in which a licensed massage therapist has, pursuant to the provisions of this Chapter, notified the board of intent to voluntarily cease activity as a massage therapist for a period of time not to exceed five years. See Louisiana Revised Statutes 37:3552
  • Industrial solid waste: means solid waste produced in the course of and resulting from any industrial, manufacturing, or mining process, and which is not subject to regulation under the Louisiana Hazardous Waste Control Law. See Louisiana Revised Statutes 37:3151
  • Initial operating budget: means the amount of the appropriation on July first of a particular fiscal year for that fiscal year. See Louisiana Revised Statutes 39:2
  • Input: means any resource used to implement a policy, program, or specific service. See Louisiana Revised Statutes 39:2
  • invitation to bid: means any solicitation or invitation by a distributor to one or more exhibitors to bid, negotiate or otherwise attempt to secure the right to exhibit a motion picture. See Louisiana Revised Statutes 37:2902
  • 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.
  • Jurisprudence: The study of law and the structure of the legal system.
  • 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
  • Legend device: means any device intended for use by humans that carries on its label "Rx" "Rx only" a designation for physician use only, or a statement that federal law restricts the device to sale by or on the order of a licensed health care practitioner. See Louisiana Revised Statutes 37:3462
  • Legend drug: means any drug intended for use by humans that carries on its label any of the following: "Caution: Federal law prohibits dispensing without a prescription" "Rx" or "Rx Only". See Louisiana Revised Statutes 37:3462
  • Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Liability: means a debt arising out of a transaction where goods or services have been received or rendered which must be liquidated, renewed, or refunded at some future date. See Louisiana Revised Statutes 39:2
  • license agreement: means any contract, agreement, understanding or condition between a distributor and an exhibitor relating to the licensing or exhibition of a motion picture by the exhibitor. See Louisiana Revised Statutes 37:2902
  • Licensee: means any person to whom a license is granted in accordance with the provisions of this Chapter and who may certify the successful  completion of  the  required  minimum  training  for  private investigator apprentices. See Louisiana Revised Statutes 37:3503
  • Licensee: means any person or business that has a professional or establishment license issued by the board. See Louisiana Revised Statutes 37:3552
  • Licensure: means any license, permit, or registration that the board is authorized by law to issue. See Louisiana Revised Statutes 37:3462
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Massage establishment: means any place of business that offers the practice of massage therapy and where the practice of massage therapy is conducted on the premises of the business. See Louisiana Revised Statutes 37:3552
  • Massage therapist: means a person who engages in the practice of massage therapy for compensation. See Louisiana Revised Statutes 37:3552
  • Member: means any person included in the membership of the system. See Louisiana Revised Statutes 11:403
  • Membership service: means service after July 1, 1947 as an employee while a member of the system. See Louisiana Revised Statutes 11:403
  • Military medical personnel: means an individual who has recently served as a medic in the United States Army, medical technician in the United States Air Force, or corpsman in the United States Navy or the United States Coast Guard and who was discharged or released from such service under conditions other than dishonorable. See Louisiana Revised Statutes 37:3662
  • Money available for appropriation: means the amount of money to be received for a fiscal year by the state general fund and dedicated funds, exclusive of federal funds and those amounts appropriated or allocated by the Constitution of Louisiana. See Louisiana Revised Statutes 39:2
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • 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.
  • Nondiscretionary adjusted standstill budget: shall mean and shall contain the following:

                (a) The budget unit's current-year existing operating budget as of December first. See Louisiana Revised Statutes 39:2

  • nondiscretionary expenditures: includes but is not limited to expenditures which must be funded because of the following constitutional and other mandates:

                (i) Expenditures required by the Constitution of Louisiana:

                (aa) The salaries of statewide elected officials. See Louisiana Revised Statutes 39:36

  • Nonrecurring revenue: means revenue received by the state from a source identified by the Revenue Estimating Conference as being of a nonrecurring nature. See Louisiana Revised Statutes 39:2
  • Oath: A promise to tell the truth.
  • Objective: is a specific and measurable target for achievement which describes the exact results sought, which is expressed in an outcome-oriented statement that may reflect effectiveness, efficiency, or quality of work, and which may be either numeric or non-numeric. See Louisiana Revised Statutes 24:102
  • Objective: is a specific and measurable target for achievement which describes the exact results sought, which is expressed in an outcome-oriented statement that may reflect effectiveness, efficiency, or quality of work, and which may be either numeric or non-numeric. See Louisiana Revised Statutes 39:2
  • 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.
  • Occupational therapist: means a person who is certified as an occupational therapist, registered (OTR) by the American Occupational Therapy Association, Inc. See Louisiana Revised Statutes 37:3003
  • Occupational therapy: means the application of any activity in which one engages for the purposes of evaluation, interpretation, treatment planning, and treatment of problems interfering with functional performance in persons impaired by physical illness or injury, emotional disorders, congenital or developmental disabilities, or the aging process, in order to achieve optimum functioning and prevention and health maintenance. See Louisiana Revised Statutes 37:3003
  • Occupational therapy assistant: means a person who is certified as a certified occupational therapy assistant (COTA) by the American Occupational Therapy Association, Inc. See Louisiana Revised Statutes 37:3003
  • Office: means the state office of rural development created by this Chapter. See Louisiana Revised Statutes 3:313
  • Official forecast: means the most recently adopted estimate of money available for appropriation by the Revenue Estimating Conference as provided in Louisiana Revised Statutes 39:2
  • Official information: means data, forecasts, estimates, analyses, studies, and other information which the principals of a consensus estimating conference may adopt pursuant to a vote of the majority of the principals of that conference. See Louisiana Revised Statutes 39:2
  • Operational plan: means the annual work plan of an agency and its component programs, which indicates the implementation of the agency's strategic plan for a specific fiscal year, and which describes agency and program missions, goals, objectives, activities, and performance indicators. See Louisiana Revised Statutes 39:2
  • Operator: means any person employed in responsible charge of operating all or a portion of a solid waste disposal system. See Louisiana Revised Statutes 37:3151
  • Outcome: means evidence or demonstration of the actual impact or public benefit of a program. See Louisiana Revised Statutes 39:2
  • Output: means the quantity of actual service or product delivered by an agency or program. See Louisiana Revised Statutes 39:2
  • Owner: means a natural person who owns greater than a ten percent interest in the distributor. See Louisiana Revised Statutes 37:3462
  • Part-time employee: means any employee who is a part-time, seasonal, or temporary employee as defined in 26 CFR 31:3121(b)(7)-2, or in any successor regulations. See Louisiana Revised Statutes 11:403
  • 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.
  • Performance indicator: means a statement identifying an activity, input, output, outcome, achievement, ratio, efficiency, or quality to be measured relative to a particular goal or objective in order to assess an agency's performance. See Louisiana Revised Statutes 24:102
  • Performance indicator: means a statement identifying an activity, input, output, outcome, achievement, ratio, efficiency, or quality to be measured relative to a particular goal or objective in order to assess an agency's performance. See Louisiana Revised Statutes 39:2
  • Performance standard: means the expected level of performance associated with a particular performance indicator for a particular period. See Louisiana Revised Statutes 39:2
  • Performance-based budget: means a budget which relates funding to expected results. See Louisiana Revised Statutes 39:2
  • 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: includes one or more individuals, partnerships, associations, societies, trusts, organizations, or corporations. See Louisiana Revised Statutes 37:2902
  • Person: means any individual, partnership, unincorporated association, or corporate body, except that only an individual may be licensed under this Chapter. See Louisiana Revised Statutes 37:3003
  • Person: means a natural or juridical person, including a proprietorship, partnership, corporation, limited liability company, trust, business firm, association, franchise arrangement, combination of any of these entities, or any other legal entity. See Louisiana Revised Statutes 37:3462
  • Person: means an individual, firm, association, company, partnership, corporation, nonprofit organization, or other legal entity. See Louisiana Revised Statutes 37:3503
  • Person: means an individual, corporation, association, or other legal entity. See Louisiana Revised Statutes 37:3552
  • Personal property: All property that is not real property.
  • Pilot program: means the Louisiana Military Medics and Corpsmen Pilot Program established pursuant to this Chapter. See Louisiana Revised Statutes 37:3662
  • 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.
  • 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 perform governmental functions. See Louisiana Revised Statutes 3:313
  • Position: means any office or any employment in the state service. See Louisiana Revised Statutes 11:403
  • Practice of massage therapy: means the manipulation of soft tissue for the purpose of maintaining good health and establishing and maintaining good physical condition. See Louisiana Revised Statutes 37:3552
  • 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.
  • President pro tempore: A constitutionally recognized officer of the Senate who presides over the chamber in the absence of the Vice President. The President Pro Tempore (or, "president for a time") is elected by the Senate and is, by custom, the Senator of the majority party with the longest record of continuous service.
  • 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.
  • Principal corporate officer: means the president, treasurer, secretary, or comptroller, or any other person who performs functions for the corporation corresponding to those performed by the foregoing officers. See Louisiana Revised Statutes 37:3503
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • product: as used in this Chapter , does not include any of the following:

                (a) Blood or blood components intended for transfusion. See Louisiana Revised Statutes 37:3462

  • Program: means a grouping of activities directed toward the accomplishment of a clearly defined objective or set of objectives. See Louisiana Revised Statutes 24:102
  • Program: means a grouping of activities directed toward the accomplishment of a clearly defined objective or set of objectives. See Louisiana Revised Statutes 39:2
  • 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.
  • Quality: means degree or grade of excellence. See Louisiana Revised Statutes 24:102
  • Quality: means degree or grade of excellence. See Louisiana Revised Statutes 39:2
  • Quorum: The number of legislators that must be present to do business.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Real-time synchronous distance learning: means students attend class session virtually at the same time as the instructor and other classmates. See Louisiana Revised Statutes 37:3552
  • Recertification: means the process whereby an operator renews an expiring certificate. See Louisiana Revised Statutes 37:3151
  • 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
  • Refund: means the withdrawal of all accumulated contributions at least thirty days after termination from the state service, or with respect to members having the option of belonging to the system, withdrawal of all accumulated contributions at least thirty days after receipt by the system of written notice of withdrawal. See Louisiana Revised Statutes 11:403
  • Registered dietitian: means a person registered by the Commission on Dietetic Registration. See Louisiana Revised Statutes 37:3083
  • Registrant: means an individual who holds a valid registration card issued by the board. See Louisiana Revised Statutes 37:3503
  • Registration card: means the identification card issued by the board to a registrant as evidence that the registrant has met the required minimum qualifications to perform the duties of a private investigator or apprentice. See Louisiana Revised Statutes 37:3503
  • 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.
  • 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).
  • Retirement: means termination of active service, with a retirement allowance granted under the provisions of this Chapter. See Louisiana Revised Statutes 11:403
  • run: means the continuous exhibition of a motion picture in a defined geographic area for a specified period of time. See Louisiana Revised Statutes 37:2902
  • Secretary: means the secretary of the Department of Environmental Quality. See Louisiana Revised Statutes 37:3151
  • Service of process: The service of writs or summonses to the appropriate party.
  • 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.
  • Solid waste: means garbage, refuse, sludge from a waste treatment plant, water supply treatment plant, or air pollution control facility and other discarded material, including solid, liquid, semi-solid, or contained gaseous material resulting from industrial, commercial, mining, and agricultural operations, and from community activities; but does not include or mean solid or dissolved material in domestic sewage or solid or dissolved materials in irrigation return flows or industrial discharges that are point sources subject to permits under La. See Louisiana Revised Statutes 37:3151
  • State: means the state of Louisiana. See Louisiana Revised Statutes 11:403
  • State planning and budgeting system: refers to the processes and functions prescribed in Subtitle I of this Title. See Louisiana Revised Statutes 39:2
  • Statute: A law passed by a legislature.
  • Strategic planning: is a process of agency self-assessment and objective setting which considers an organization's purpose, capacities and environment, and results in a strategic plan which determines a path for development of the organization's resources in order to achieve meaningful results. See Louisiana Revised Statutes 39:2
  • Strategy: means the method used to accomplish the objectives of an agency. See Louisiana Revised Statutes 39:2
  • Student: means a person enrolled in a high school, a vocational-technical school, or a college or university, in a sufficient number of courses and classes in such institution to be classified as a full-time regular student under the criteria used by the institution in which he is enrolled. See Louisiana Revised Statutes 11:403
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Supplemental appropriation: Budget authority provided in an appropriations act in addition to regular or continuing appropriations already provided. Supplemental appropriations generally are made to cover emergencies, such as disaster relief, or other needs deemed too urgent to be postponed until the enactment of next year's regular appropriations act.
  • Supporting document: means the document prepared by the budget office and composed of supporting information, data, and documentation used to develop the executive budget. See Louisiana Revised Statutes 39:2
  • System: means the Louisiana State Employees' Retirement System. See Louisiana Revised Statutes 11:403
  • 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.
  • Termination: means complete cessation of employment with the state. See Louisiana Revised Statutes 11:403
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • trade screening: means the showing of a motion picture by a distributor at some location within the state which is open to any exhibitor from whom the distributor intends to solicit bids or with whom the distributor intends to negotiate for the right to exhibit the motion picture. See Louisiana Revised Statutes 37:2902
  • 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 the removal of a patient from one mental institution to another without any procedure for admission other than is prescribed by the department. See Louisiana Revised Statutes 28:2
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Veto: The procedure established under the Constitution by which the President/Governor refuses to approve a bill or joint resolution and thus prevents its enactment into law. A regular veto occurs when the President/Governor returns the legislation to the house in which it originated. The President/Governor usually returns a vetoed bill with a message indicating his reasons for rejecting the measure. In Congress, the veto can be overridden only by a two-thirds vote in both the Senate and the House.
  • Wholesale distributor: means any person engaged in wholesale distribution. See Louisiana Revised Statutes 37:3462
  • 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.