Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle II - Provisions Relating to Taxes Collected and Administered by the Collector of Revenue

• 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: means 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. See Louisiana Revised Statutes 11:1002
• 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: means a benefit of equivalent value to the accumulated contributions, annuity, or benefits, as the case may be, computed upon the basis of such interest and mortality assumptions as are adopted in accordance with the provisions of Louisiana Revised Statutes 11:1002
• 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
• Acupuncture: means treatment by means of mechanical, thermal or electrical stimulation effected by the insertion of needles at a point or combination of points on the surface of the body predetermined on the basis of the theory of the physiological interrelationship of body organs with an associated point or combination of points, or the application of heat or electrical stimulation to such point or points, for the purpose of inducing anesthesia, relieving pain, or healing diseases, disorders and dysfunctions of the body, or achieving a therapeutic or prophylactic effect with respect thereto. See Louisiana Revised Statutes 37:1356
• 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
• administration: means the direct application of a drug to the body of a patient or research subject by injection, inhalation, ingestion, or any other means. See Louisiana Revised Statutes 37:1164
• 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
• Advertise: means but is not limited to the issuing or causing to be distributed any card, sign, or device to any person, or the causing, permitting, or allowing any sign or marking on or in any building, or by advertising on radio or television, or any other means designed to secure public attention. See Louisiana Revised Statutes 37:1103
• 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
• 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.
• 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
• Advisory committee: means the Marriage and Family Therapy Advisory Committee. See Louisiana Revised Statutes 37:1103
• Advisory committee: means the Louisiana Genetic Counselor Advisory Committee. See Louisiana Revised Statutes 37:1360.101
• 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
• 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: means any governing body employing persons in the public school system. See Louisiana Revised Statutes 11:1002
• 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
• Agreement: means the Streamlined Sales and Use Tax Agreement. See Louisiana Revised Statutes 47:335.2
• 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
• Air-to-Ground Radiotelephone service: means a radio service, as that term is defined in Louisiana Revised Statutes 47:301
• Alcohol: means fuel grade ethanol or methanol or a mixture of fuel grade ethanol or methanol, excluding denaturant and water that is a minimum of ninety-eight percent ethanol or methanol by volume. See Louisiana Revised Statutes 47:818.2
• 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
• Allowed update rule: means a rule of a licensing body allowed by R. See Louisiana Revised Statutes 12:1602
• 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
• Ancillary service: means a service that is associated with or incidental to the provision of one or more telecommunications services, including but not limited to conference bridging services, detailed telecommunications billing services, directory assistance services, vertical services, and voice mail services. See Louisiana Revised Statutes 47:301
• 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: means payments for life derived from the accumulated contributions of a member. See Louisiana Revised Statutes 11:1002
• 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.
• Antique dealer: means any owner of an antique shop, or agent of the antique shop, and any person engaged in the business of buying, selling, trading in, or otherwise acquiring, disposing or exhibiting antiques, including but not limited to antique property, such as antique jewelry, antique silverware, antique pictures and paintings, antique objects of art, cemetery artifacts, used building components, antique furniture, antique collectibles and other such antique property. See Louisiana Revised Statutes 37:1871
• 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
• Applicant: means any person who has submitted an application form to the board, paid the application fee, and who has provided such additional information as the board may require. See Louisiana Revised Statutes 37:2352
• Applicant: means any person applying for a license under this Chapter. See Louisiana Revised Statutes 37:3103
• Appraisal: A determination of property value.
• Appraisal: which means the use or administration of tests of language, educational and achievement tests, adaptive behavioral tests, and symptoms screening checklists or instruments, as well as tests of abilities, interests, and aptitudes for the purpose of counseling persons in coping with or adapting to, changing life situations that are due to problems in living. See Louisiana Revised Statutes 37:1103
• Apprentice: means an individual engaged in learning the theory and practice of electrology in an electrologist apprenticeship program. See Louisiana Revised Statutes 37:3051
• Apprentice: means any person who is employed, either directly or indirectly, by an auctioneer to deal or engage in auctions or who is studying to become an auctioneer. See Louisiana Revised Statutes 37:3103
• 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 college of pharmacy: means an educational institution approved by the board which meets one of the following additional criteria:

              (a) A college or school of pharmacy which is accredited by the Accreditation Council for Pharmacy Education. See Louisiana Revised Statutes 37:1164

• 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
• Approved school: means any school of nursing preparing registered nurse applicants, approved by the board and including Charity Hospital School of Nursing, which is approved by the Louisiana State Board of Nursing. See Louisiana Revised Statutes 37:1012
• Approved school: means an accredited school which offers instruction in any area of the practice of clinical laboratory science approved by the committee and the board. See Louisiana Revised Statutes 37:1312
• 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.
• Auction: includes but is not limited to all of the following:

              (i) Live auctions. See Louisiana Revised Statutes 37:3103

• Auctioneer: means any person who, for another, with or without receiving or collecting a fee, commission, or other valuable consideration, sells or offers to sell property at an auction. See Louisiana Revised Statutes 37:3103
• Audiologist: means any person who represents himself to the public by title or description of services, methods, or procedures as one who offers to provide or provides services involving the application of principles, methods, and procedures of the science and profession of audiology. See Louisiana Revised Statutes 37:2651
• 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
• 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 37:1026.3
• Authorizing agent: means a person legally entitled to authorize the cremation of human remains. See Louisiana Revised Statutes 37:831
• Automated medication system: includes , but is not limited to, a mechanical system that performs operations or activities, other than compounding or administration, relative to the storage, packaging, or delivery of medications, and which collects, controls, and maintains all transaction information. See Louisiana Revised Statutes 37:1164
• 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
• Aviation fuel: means aviation gasoline or aviation jet fuel. See Louisiana Revised Statutes 47:818.2
• Aviation fuel dealer: means a person who is the operator of an aircraft servicing facility, delivers aviation fuel exclusively into the fuel supply tanks of aircraft or into equipment used solely for servicing aircraft and used exclusively off-highway. See Louisiana Revised Statutes 47:818.2
• Aviation gasoline: means any gasoline that is intended for or primarily used for propelling aircraft, which is invoiced as aviation gasoline or is received, sold, stored, or withdrawn from storage by any person for the purpose of propelling aircraft. See Louisiana Revised Statutes 47:818.2
• Aviation jet fuel: means motor fuel designed for use in the operation of jet or turbo-prop aircraft, and sold or used for that purpose. See Louisiana Revised Statutes 47:818.2
• 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.
• Bank: means any "insured bank" as such term is defined in Section 3(h) of the Federal Deposit Insurance Act, Louisiana Revised Statutes 6:532
• Bank holding company: means any company that directly or indirectly controls a bank, and, unless the context requires otherwise, includes a Louisiana bank holding company, an out-of-state bank holding company, or a foreign bank holding company. See Louisiana Revised Statutes 6:532
• Banking office: means any branch of an out-of-state bank. See Louisiana Revised Statutes 6:532
• 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.
• 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.
• 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: means any person in receipt of a pension, an annuity, a retirement allowance or other benefit provided by this Chapter. See Louisiana Revised Statutes 11:1002
• 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.
• Biological product: has the meaning assigned by Section 351 of the Public Health Service Act, Louisiana Revised Statutes 37:1164
• Blended fuel: means a mixture composed of gasoline or diesel fuel and another liquid, including but not limited to gasoline blend stocks, gasohol, ethanol, methanol, fuel grade alcohol, diesel fuel enhancers and resulting blends, other than a de minimus amount of a product such as carburetor detergent or oxidation inhibitor, that can be used in an internal combustion engine. See Louisiana Revised Statutes 47:818.2
• Blender: means a person who produces blended motor fuel outside the bulk transfer/terminal system. See Louisiana Revised Statutes 47:818.2
• Blending: means the mixing of one or more petroleum products, with or without another product, regardless of the original character of the product blended, if the product obtained by the blending is suitable for use in an internal combustion engine. See Louisiana Revised Statutes 47:818.2
• 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
• Blow dry technician: means an individual who provides blow drying hair services. See Louisiana Revised Statutes 37:563
• Blow drying hair services: means to provide to an individual for compensation the services of beautifying, cleaning, arranging, curling, dressing, blow drying, or performing any other similar procedure intended to beautify, clean, or arrange the hair. See Louisiana Revised Statutes 37:563
• 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 Louisiana Board of Pharmacy. See Louisiana Revised Statutes 37:1164
• Board: means the State Licensing Board for Contractors. See Louisiana Revised Statutes 37:2150.1
• Board: means the Louisiana State Board of Examiners of Psychologists. See Louisiana Revised Statutes 37:2352
• Board: means the Louisiana Board of Examiners for Speech-Language Pathology and Audiology. See Louisiana Revised Statutes 37:2651
• Board: means the Louisiana Board of Chiropractic Examiners. See Louisiana Revised Statutes 37:2801
• Board: means the State Board of Electrolysis Examiners. See Louisiana Revised Statutes 37:3051
• Board: means the Louisiana Auctioneers Licensing Board created in this Chapter. See Louisiana Revised Statutes 37:3103
• 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: means the Board of Regents. See Louisiana Revised Statutes 37:1012
• Board: means the Louisiana Licensed Professional Counselors Board of Examiners. See Louisiana Revised Statutes 37:1103
• Board: means the Louisiana State Board of Medical Examiners. See Louisiana Revised Statutes 37:1262
• Board: means the Louisiana State Board of Medical Examiners. See Louisiana Revised Statutes 37:1312
• Board: means the Louisiana State Board of Medical Examiners, as established in Louisiana Revised Statutes 37:1333
• Board: means the Louisiana State Board of Medical Examiners. See Louisiana Revised Statutes 37:1356
• Board: means the Louisiana State Board of Medical Examiners within the Louisiana Department of Health. See Louisiana Revised Statutes 37:1360.22
• Board: means the Louisiana State Board of Medical Examiners as established in Louisiana Revised Statutes 37:1360.52
• Board: means the Louisiana State Board of Medical Examiners. See Louisiana Revised Statutes 37:1360.101
• 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 commissioners: means a group of persons appointed under the provisions of law to exercise certain authorities over and have oversight and control of a levee district or levee and drainage district. See Louisiana Revised Statutes 38:281
• Board of directors: means the board of directors of the corporation created under this Chapter. See Louisiana Revised Statutes 12:951
• Board of Trustees: means the board provided to administer the retirement system. See Louisiana Revised Statutes 11:1002
• 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
• Board of trustees: means and includes the members of the board of trustees of the retirement system. See Louisiana Revised Statutes 11:951.1
• Boat trailer: means a noncommercial vehicle of the trailer or semitrailer type used solely and exclusively for transporting pleasure watercraft and having a loaded gross weight of not more than one thousand five hundred pounds. See Louisiana Revised Statutes 47:451
• 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

• Bonded manufacturer: means any person, firm, corporation or association of persons who is engaged in the manufacture or production of gasoline or motor fuel in Louisiana and has furnished a surety bond as required by Louisiana Revised Statutes 47:712
• bonds: means any bonds, notes, warrants, certificates of indebtedness, certificates of participation or other written contracts, agreements, or instruments evidencing the obligation of a governmental entity to repay borrowed money, regardless of the designation thereof. See Louisiana Revised Statutes 39:503
• 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
• Brand family: has the meaning as set forth in Louisiana Revised Statutes 47:842
• Bulk consumer: means a person who receives into the person's own storage facilities, by transport truck or tank wagon, motor fuel for the person's own consumption. See Louisiana Revised Statutes 47:818.2
• Bulk plant: means a motor fuel storage and distribution facility other than a retail service station that is not a terminal approved by the Internal Revenue Service and from which motor fuel may be removed at a rack. See Louisiana Revised Statutes 47:818.2
• Bulk transfer: means any transfer of motor fuel from one location to another by pipeline tender or marine delivery within a bulk transfer/terminal system, including but not limited to the following:

              (a) A marine vessel movement of motor fuel from a refinery or terminal to a terminal. See Louisiana Revised Statutes 47:818.2

• 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
• Business entity: means any of the following business organizations: business corporation, limited liability company, partnership, partnership in commendam, and registered limited liability partnership. See Louisiana Revised Statutes 12:1602
• 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
• byproduct: shall mean any incidental product that is sold for a sales price less than the cost of the materials. See Louisiana Revised Statutes 47:301
• Call center: means one or more locations that utilize telecommunications services in one or more of the following activities: customer services, soliciting sales, reactivating dormant accounts, conducting surveys or research, fundraising, collection of receivables, receiving reservations, receiving orders, or taking orders. See Louisiana Revised Statutes 47:301
• Call-by-call basis: means any method of charging for telecommunications services where the price is measured by individual calls. See Louisiana Revised Statutes 47:301
• Candidate: means any person whose application and related materials have been approved by the board. See Louisiana Revised Statutes 37:2352
• 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
• Cargo tank: means an assembly that is used to transport, haul, or deliver liquids and that consists of a tank having one or more compartments mounted on a wagon, automobile, truck, trailer, or wheels. See Louisiana Revised Statutes 47:818.2
• Carrier: means an operator of a pipeline or marine vessel engaged in the business of transporting motor fuel above the terminal rack. See Louisiana Revised Statutes 47:818.2
• 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
• Cash price: means the price at which the lessor would have sold the property to the consumer for cash on the date of the rental-purchase agreement. See Louisiana Revised Statutes 9:3352
• 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 artifact: means any object produced or shaped by human workmanship or tools, including ornaments of archaeological, historical, cultural, or sentimental significance or interest, which may be used to memorialize the dead and shall include but not be limited to all cemetery items, objects, and properties, including but not limited to any type of religious or sentimental addition or adornment, inside or outside of a tomb, gravesite, plot, mausoleum, vault or interment location, whether placed privately or by assignment, regardless of monetary worth, age, size, shape or condition, including but not limited to statues, bricks, signage, plaques, tablets, urns, pots, planters, benches, chairs, crosses or other religious symbols, vases, gates, fences, or any portions thereof. See Louisiana Revised Statutes 37:1871
• 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 automated system: means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction. See Louisiana Revised Statutes 47:335.2
• 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
• Certified service provider: means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions. See Louisiana Revised Statutes 47:335.2
• Chairman: means the chairman of the commission. See Louisiana Revised Statutes 3:3803
• Chambers: A judge's office.
• Charge to the jury: The judge's instructions to the jury concerning the law that applies to the facts of the case on trial.
• Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
• Chart order: is a lawful order entered on the electronic or paper chart or medical record of an inpatient or resident of an institutional facility by a practitioner or his licensed healthcare designee for a drug or device and shall be considered a prescription drug order provided it contains the following:

              (a) Full name of the patient. See Louisiana Revised Statutes 37:1164

• 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
• Church: means a nonprofit religious organization made up of a group of religious believers. See Louisiana Revised Statutes 12:1854
• Cigarette: includes any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and irrespective of the tobacco being flavored, adulterated or mixed with any other ingredient, where such roll has a wrapper or cover made of paper, or any other material except where such wrapper is wholly or in greater part made of tobacco. See Louisiana Revised Statutes 47:842
• Cigars: includes any roll of tobacco for smoking, irrespective of size or shape, and irrespective of the tobacco being flavored, adulterated or mixed with any other ingredients, where such roll has a wrapper made chiefly of tobacco. See Louisiana Revised Statutes 47:842
• 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
• Client: means a person or entity that agrees with a licensee to receive any professional service. See Louisiana Revised Statutes 37:73
• Clinical laboratory: means any building, place, or facility in which an operation and procedure for the biological, microbiological, serological, immunological, chemical, immunohematological, hematological, biophysical, cytological, pathological, or other examinations of materials derived from the human body is performed to provide information for the diagnosis, prevention, or treatment of any disease or impairment of, or the assessment of the health of human beings or for forensic testing. See Louisiana Revised Statutes 37:1312
• Clinical laboratory personnel: means any and all individuals engaged in the practice of clinical laboratory science. See Louisiana Revised Statutes 37:1312
• 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
• Collaborating physician: means a physician who has entered into a collaborative practice agreement with a genetic counselor. See Louisiana Revised Statutes 37:1360.101
• 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

• Collaborative practice agreement: means a document established by a genetic counselor and a collaborating physician which governs the professional relationship between the genetic counselor and the physician. See Louisiana Revised Statutes 37:1360.101
• 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
• Collector: shall mean and include (a) the secretary of the Department of Revenue for the state of Louisiana and includes his duly authorized assistants, when used in reference to a sales and use tax levied by the state, or (b) the individual or entity designated as collector of the appropriate single sales and use tax collection office, and his duly authorized assistants, of any political subdivision authorized under the constitution and laws of the state of Louisiana to levy and collect a sales and use tax, except a statewide political subdivision, when used in reference to a sales and use tax levied by such political subdivision. See Louisiana Revised Statutes 47:301
• Collector: means the collector of revenue for the State of Louisiana or his duly authorized representatives. See Louisiana Revised Statutes 47:842
• college: means any regional accredited university or other institution of higher learning offering a full-time doctoral course of study in psychology that is approved by the board. See Louisiana Revised Statutes 37:2352
• College campus: means the premises and grounds of an institution of postsecondary education. See Louisiana Revised Statutes 9:3577.2
• 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 farmer: means either of the following:

              (i) A person regularly and occupationally engaged in the commercial production of food, agricultural commodities, or agricultural products for sale. See Louisiana Revised Statutes 47:301

• Commercial fisherman: means a fisherman licensed as such by the Louisiana Department of Wildlife and Fisheries and registered as such with the Department of Revenue. See Louisiana Revised Statutes 47:818.2
• Commercial fishing boat: shall mean any water craft used in the occupation of fishing for profit. See Louisiana Revised Statutes 47:1690
• Commercial purposes: means any construction project except residential structures intended to be primarily occupied as a residence with no more than four separate dwelling units incorporated into one structure. See Louisiana Revised Statutes 37:2150.1
• Commercial use: means every use of a vehicle on the highway, except its private use unrelated to any business function, or its use as a common carrier or a contract or charter carrier. See Louisiana Revised Statutes 47:451
• Commercial vehicle: means every vehicle used or operated upon the public highways in connection with any business function except that of a common carrier or a contract or charter carrier, and except vehicles owned and used by churches, church schools, and religious orders for their purposes. See Louisiana Revised Statutes 47:451
• 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
• Commercially reasonable terms and conditions: means those terms and conditions that would be reasonable to a prudent individual operating a business of similar type and size as a rural hospital even in the absence of referrals to the rural hospital or healthcare facility by a physician who owns, or whose immediate family member owns, an interest in the healthcare facility in which the rural hospital has been offered the opportunity to participate as an owner. See Louisiana Revised Statutes 37:1307
• 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 Louisiana Sales and Use Tax Commission for Remote Sellers. See Louisiana Revised Statutes 47:339
• 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
• Commissioner: means the commissioner of financial institutions for the state of Louisiana. See Louisiana Revised Statutes 6:532
• Commissioner: means the commissioner of the Office of Financial Institutions within the office of the governor. See Louisiana Revised Statutes 37:1782
• Commissioner: means the secretary of the Department of Public Safety as provided for in Louisiana Revised Statutes 47:451
• Commissioner: means the commissioner of financial institutions. See Louisiana Revised Statutes 9:3577.2
• Committee: means the committee of deans, directors, and department heads of the approved schools and programs of nursing which prepare registered nurse applicants and a nonvoting representative of the board. See Louisiana Revised Statutes 37:1012
• Committee: means the Clinical Laboratory Personnel Committee to the Louisiana State Board of Medical Examiners established by Louisiana Revised Statutes 37:1312
• Committee membership: Legislators are assigned to specific committees by their party. Seniority, regional balance, and political philosophy are the most prominent factors in the committee assignment process.
• 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.
• Communications channel: means a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points. See Louisiana Revised Statutes 47:301
• 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}
• Company: means any corporation, business trust, partnership, association, or similar organization, including a bank, but shall not include any corporation the majority of the shares of which are owned by the United States or by any state. See Louisiana Revised Statutes 6:532
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Compounding: means the preparation, mixing, assembling, packaging, or labeling of a drug or device by a pharmacist for his patient as the result of a practitioner's prescription drug order or initiative based on the practitioner/patient/pharmacist relationship in the course of professional practice, or including the preparation of drugs or devices in anticipation of prescription drug orders to be received by the compounding pharmacist based on routine, regularly observed prescribing patterns. See Louisiana Revised Statutes 37:1164
• Compressed natural gas: means natural gas that has been compressed and is advertised, offered for sale, suitable for use, sold, or used as an engine motor fuel. See Louisiana Revised Statutes 47:818.2
• computer software: means a set of statements, data, or instructions to be used directly or indirectly in a computer in order to bring about a certain result in any form in which those statements, data, or instructions may be embodied, transmitted, or fixed, by any method now known or hereafter developed, regardless of whether the statements, data, or instructions are capable of being perceived by or communicated to humans. See Louisiana Revised Statutes 47:301
• 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 bridging service: means a service that links two or more participants of an audio or video conference call and may include the provision of a telephone number. See Louisiana Revised Statutes 47:301
• Confidential information: means information accessed, maintained by, or transmitted to a pharmacist in the patient's records or which is communicated to the patient as part of patient counseling, which is privileged and may be released only to the patient or to those practitioners, other authorized healthcare professionals, and other pharmacists when, in a pharmacist's professional judgment, such release is necessary to protect the patient's health and well being; and to such other persons or agencies authorized by law to receive such confidential information regardless of whether such information is in the form of paper, preserved on microfilm, or is stored on electronic media. See Louisiana Revised Statutes 37:1164
• 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
• Consulting: which means interpreting or reporting scientific fact or theory to provide assistance in solving current or potential problems of individuals, groups, or organizations. See Louisiana Revised Statutes 37:1103
• 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 rents personal property under a rental-purchase agreement to be used primarily for personal, family, or household purposes. See Louisiana Revised Statutes 9:3352
• Consumer: means either a business entity or a person who purchases consumable hemp products. See Louisiana Revised Statutes 47:1692
• 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
• Consummation: means the time when a consumer becomes contractually obligated on a rental-purchase agreement. See Louisiana Revised Statutes 9:3352
• 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: 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: means an agreement to perform a scope of work that is regulated by this Chapter. See Louisiana Revised Statutes 37:2150.1
• 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
• contractor: includes persons who receive an additional fee for the employment or direction of labor, or any other work beyond the normal architectural or engineering services. See Louisiana Revised Statutes 37:2150.1
• 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

• Control: means any of the following:

              (i) The power or ability, directly or indirectly, to vote or cause to be voted twenty-five percent or more of any class of voting securities of a company. See Louisiana Revised Statutes 6:532

• 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 a domestic business corporation or domestic unincorporated entity as it exists before the effective date of an entity conversion under the Business Corporation Act. See Louisiana Revised Statutes 12:1602
• 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: 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
• corporation: shall mean a domestic corporation or foreign corporation as provided for in this Section. See Louisiana Revised Statutes 47:601
• 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
• Cost price: means the actual cost of the articles of tangible personal property without any deductions therefrom on account of the cost of materials used, labor, or service cost, except those service costs for installing the articles of tangible personal property if such cost is separately billed to the customer at the time of installation, transportation charges, or any other expenses whatsoever, or the reasonable market value of the tangible personal property at the time it becomes susceptible to the use tax, whichever is less. See Louisiana Revised Statutes 47:301
• Costs: is a monetary amount assessed to cover administrative expenses, including but not limited to licensure, permitting, certification, registration, and the investigation and prosecution of a disciplinary action. See Louisiana Revised Statutes 37:1164
• Costs of issuance: means all items of expense related to the authorization, sale and issuance of bonds, including but not limited to printing costs, costs of preparation and reproduction of documents, filing and recording fees, fees and charges of any fiduciary, legal fees and charges of any counsels necessary in connection with the issuance of bonds, costs of preparation, printing, and distribution of official statements or other disclosure documents, fees and disbursements of consultants and professionals in connection with the issuance of bonds, costs of credit ratings, fees and charges for preparation, execution, transportation, and safekeeping of bonds, costs and expenses of refunding, underwriters discount or placement fees, costs of any credit enhancement, costs of any financial products agreement, and any other cost, charge, or fee in connection with the issuance of bonds. See Louisiana Revised Statutes 39:503
• 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 card: means a writing, number, or other evidence of an undertaking to pay for property or services delivered or rendered to or upon the order of a designated person or bearer. See Louisiana Revised Statutes 9:3577.2
• Credit enhancement: means any letter of credit, insurance policy, surety bond, standby bond purchase agreement, reserve fund surety bond, or similar facility as used for the purpose of enhancing the security or credit quality of bonds. See Louisiana Revised Statutes 39:503
• 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: means "prior service" plus "in service" plus "membership service" for which credit is allowable as provided in Part III of this Chapter. See Louisiana Revised Statutes 11:1002
• 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
• Creditable service: shall mean service rendered as an elected official of any municipality covered by this Part, whether it be service prior or subsequent to this Part, and whether it be continuous or not;

  (4)  "Municipality" shall mean any municipality incorporated under the laws of the state of Louisiana having a population of twenty-five thousand or over according to the last official census published by the United States Bureau of the Census. See Louisiana Revised Statutes 11:3861

• 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
• Current assets: include an investment made in cash, bank deposits, merchandise inventory and loans due from customers, excluding the pawn service charge. See Louisiana Revised Statutes 37:1782
• 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
• custom computer software: means computer software prepared, created, adapted, or modified to the special order of a particular purchaser, licensee, or user; or to meet the specific needs or requirements of a particular purchaser, licensee, or user, regardless of the means by or through which such computer software is furnished, delivered, or transmitted, and regardless of whether such software incorporates or consists of preexisting routines, utilities, or other computer software components. See Louisiana Revised Statutes 47:301
• 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
• Customer: means the person or entity that contracts with the seller of telecommunications services. See Louisiana Revised Statutes 47:301
• Customer channel termination point: means , in the context of a private communications service, the location where the customer either inputs or receives communications. See Louisiana Revised Statutes 47:301
• Cytotechnologist: means an individual responsible for examining cytopathological preparations which require the exercise of independent judgment and responsibility. See Louisiana Revised Statutes 37:1312
• Dealer: includes every person who manufactures or produces tangible personal property for sale at retail, for use, or consumption, or distribution, or for storage to be used or consumed in a taxing jurisdiction. See Louisiana Revised Statutes 47:301
• Dealer: includes every person who manufactures or purchases cigars, cigarettes or smoking tobacco for distribution, sale, use or consumption in the state of Louisiana. See Louisiana Revised Statutes 47:842
• Dealer: means every person engaged regularly in the business of buying, selling, or exchanging motor vehicles, trailers, semitrailers, trucks, tractors, or other character of commercial or industrial motor vehicles in this state, and having an established place of business in this state, and using a special license plate issued hereunder solely for or in the bona fide transaction of such business and not otherwise, howsoever, or by whomsoever. See Louisiana Revised Statutes 47:451
• Dealer: means any person who produces, refines, manufactures, blends or compounds gasoline or motor fuel for sale to the jobber or consumer, or to the persons, firms or corporations, or associations of persons who, in turn, sell to the jobber or consumer. See Louisiana Revised Statutes 47:712
• Dealer: means and includes every person who sells special fuels at retail and delivers such special fuels into the fuel supply tanks of motor vehicles. See Louisiana Revised Statutes 47:801
• dealer: means a person who sells motor fuel at retail or dispenses motor fuel at a retail location to the ultimate consumer. See Louisiana Revised Statutes 47:818.2
• 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
• delivery: means the actual, constructive, or attempted transfer of a drug or device from one person to another, whether or not for a consideration. See Louisiana Revised Statutes 37:1164
• 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 Department of Insurance. See Louisiana Revised Statutes 12:1854
• 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
• Department: means the Louisiana Department of Health. See Louisiana Revised Statutes 37:1026.3
• Department: means the Louisiana Department of Health. See Louisiana Revised Statutes 37:1307
• Department: means the Louisiana Department of Transportation and Development, acting directly through its duly authorized officers and agents, or whatever state board, official, or body may hereafter be authorized by law to exercise the functions now devolving upon it under the law. See Louisiana Revised Statutes 47:451
• 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
• Deposits: means average daily deposits for a continuous period of six months ending on the date the determination of deposits is made. See Louisiana Revised Statutes 6:532
• 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
• Destination state: means the state, territory, or foreign country to which motor fuel is directed for delivery into a storage facility, a receptacle, a container, or a type of transportation equipment for the purpose of resale or use. See Louisiana Revised Statutes 47:818.2
• Detailed telecommunications billing service: means a service of separately stating information pertaining to individual calls on a customer's billing statement. See Louisiana Revised Statutes 47:301
• Device: means an instrument, apparatus, implement, machine, contrivance, implant, or other similar or related article, including any component part or accessory, which is required under federal law to bear the label, "Caution: Federal or State law requires dispensing by or on the order of a physician" the label "Rx Only" or both, or any other designation required under federal law. See Louisiana Revised Statutes 37:1164
• Devise: To gift property by will.
• Diesel fuel: means any liquid or a combination of liquids blended together that is suitable for or used for the propulsion of diesel-powered engines. See Louisiana Revised Statutes 47:818.2
• Digital radio conversion equipment: shall include the following:

              (aa) IBOC transmitter. See Louisiana Revised Statutes 47:301

• Digital television conversion equipment: shall include the following:

              (aa) DTV transmitter and RF system. See Louisiana Revised Statutes 47:301

• 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 service worker: is a n unlicensed person who provides personal care or other services and supports to persons with disabilities or to the elderly in order to enhance their well-being and which involves face-to-face direct contact with the person. See Louisiana Revised Statutes 37:1031
• 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
• directory: means the directory compiled by the attorney general under Louisiana Revised Statutes 47:842
• Directory assistance: means a service of providing telephone number or address information, or both. See Louisiana Revised Statutes 47:301
• 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
• dispensing: means the interpretation, evaluation, and implementation of a prescription drug order, including the preparation and delivery of a drug or device to a patient or patient's agent in a suitable container appropriately labeled for subsequent administration to, or use by, a patient. See Louisiana Revised Statutes 37:1164
• Disposal: means the discharge, deposit, injection, dumping or placing of any hazardous waste as defined in this Section, into or on any land or water in a hazardous waste disposal facility in such a manner that the hazardous waste so disposed becomes part of the surrounding or underlying land. See Louisiana Revised Statutes 47:821
• Disposer: means any person who disposes of or who receives for disposal the hazardous waste of a generator. See Louisiana Revised Statutes 47:821
• 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
• distribution: means the delivery of a drug or device other than by administering or dispensing. See Louisiana Revised Statutes 37:1164
• 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
• Distributor: means any person who purchases motor fuel from a supplier, permissive supplier, or licensed distributor in this state for subsequent sale and distribution at wholesale to a licensed distributor, retail dealer, or bulk consumer. See Louisiana Revised Statutes 47:818.2
• 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
• Diversion: means the accidental or deliberate transporting of motor fuel from the source to a destination other than the original destination state printed on the shipping document. See Louisiana Revised Statutes 47:818.2
• Diversion number: means the number assigned by a party authorized to assign the number that relates to a single cargo tank delivery of motor fuel that is diverted from the original destination state printed on the shipping document. See Louisiana Revised Statutes 47:818.2
• 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
• Domestic business entity: means a business entity that is incorporated, organized, or formed under the laws of this state. See Louisiana Revised Statutes 12:1602
• domestic corporation: shall mean and include any of the following:

              (a) Corporations, joint stock companies or associations, or other business organizations organized under the laws of this state which have privileges, powers, rights, or immunities not possessed by individuals or partnerships. See Louisiana Revised Statutes 47:601

• 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
• drilling rig: means any unit or structure, along with its component parts, which is used primarily for drilling, workover, intervention or remediation of wells used for exploration or development of minerals and "component parts" means any machinery or equipment necessary for a drilling rig to perform its exclusive function of exploration or development of minerals. See Louisiana Revised Statutes 47:301
• Drug: means :

              (a) Any substance recognized as a drug in the official compendium, or supplement thereto, designated by the board for use in the diagnosis, cure, mitigation, treatment, or prevention of diseases in humans or other animals. See Louisiana Revised Statutes 37:1164

• Drug: means the same as the term "drug" as defined in Louisiana Revised Statutes 37:1360.52
• Drugs: includes all pharmaceuticals and medical devices which are prescribed for use in the treatment of any medical disease. See Louisiana Revised Statutes 47:301
• Dry weight ton: means a ton of hazardous waste excluding the weight of the water (H₂0) and for underground injection shall include no more than one percent (1%) of the inorganic solids contained in the hazardous waste. See Louisiana Revised Statutes 47:821
• Due notice: means notice published at least twice, with an interval of at least 7 days between the two publication dates, in a newspaper or other publication of general circulation within the appropriate area, or if no such publication of general circulation be available, by posting at a reasonable number of conspicuous places within the appropriate area, such posting to include, where possible, posting at public places where it may be customary to post notices concerning parish or municipal affairs generally. See Louisiana Revised Statutes 3:1202
• Dyed diesel fuel: means diesel fuel that is required to be dyed pursuant to the requirements of the Internal Revenue Service. See Louisiana Revised Statutes 47:818.2
• Dyed fuel: means any fuel meeting the definition of special fuels that is required to be dyed pursuant to the requirements of the Internal Revenue Service and is destined for tax-exempt uses or other uses as specifically authorized. See Louisiana Revised Statutes 47:801
• Dyed gasoline: means gasoline that is required to be dyed pursuant to Louisiana Revised Statutes 47:818.2
• 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
• Electrical contractor: means any person who undertakes to, attempts to, or submits a price or bid or offers to construct, supervise, superintend, oversee, direct, or in any manner assume charge of the construction, alteration, repair, improvement, movement, demolition, putting up, tearing down, or furnishing labor together with material and equipment, or installing the same for the wiring, fixtures, or appliances for the supply of electricity to any residential, commercial, or other project, when the cost of the undertaking exceeds the sum of ten thousand dollars. See Louisiana Revised Statutes 37:2150.1
• Electrologist: means any person who for compensation practices electrolysis for the permanent removal of hair, except a physician licensed to practice medicine who performs electrolysis in his practice or a person who engages, on behalf of a manufacturer or distributor, solely in demonstrating the use of any machine or other article for the purpose of sale, without charge to the person who is the subject of the demonstration. See Louisiana Revised Statutes 37:3051
• Electrologist apprenticeship program: means an establishment which teaches or offers to teach the theory and practice of electrology and which teaches or offers to teach instructors the theory and practice of teaching electrology, without financial remuneration from the apprentice or the student instructor. See Louisiana Revised Statutes 37:3051
• Electrologist technician: means an individual who for compensation practices electrolysis for the permanent removal of hair under the direct supervision of a licensed electrologist and who has completed a two hundred-hour course of instruction at an approved electrology school or electrologist apprenticeship program. See Louisiana Revised Statutes 37:3051
• Electrology: means the art and practice of removing hair from the normal skin of the body by the application of an electric current to the hair papilla by means of a needle or needles so as to cause growth inactivity of the hair papilla and thus permanently remove hair. See Louisiana Revised Statutes 37:3051
• electrology school: means an establishment which teaches or offers to teach students the theory and practice of electrology and which teaches or offers to teach student instructors the theory and practice of teaching electrology, for financial remuneration from the student, student instructor, or both. See Louisiana Revised Statutes 37:3051
• Electrolysis: means the process by which hair is removed from the normal skin by the application of an electric current to the hair root by means of a needle or needles being inserted into the hair follicle, whether the process employs direct electric current or short wave alternating electric current. See Louisiana Revised Statutes 37:3051
• 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
• Electronic transmission: means transmission of information in electronic form or the transmission of the exact visual image of a document by way of electronic equipment. See Louisiana Revised Statutes 37:1164
• 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: means any person legally occupying a position as a school bus driver who actually renders a service by driving a school bus during the full time of his employment, a school janitor, a school custodian, a school maintenance employee, school bus aide, monitor or attendant, or other regular school employee who actually works on a school bus helping with the transportation of school children, and who is a legal employee of a parish or city school board of the state of Louisiana, and shall include the employees of this system. See Louisiana Revised Statutes 11:1002
• 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: means the state of Louisiana or any parish or city school board from which any employee receives his compensation. See Louisiana Revised Statutes 11:1002
• 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
• End user: means the person who utilizes the telecommunications service. See Louisiana Revised Statutes 47:301
• 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
• Engaging in business in the taxing jurisdiction: means and includes any of the following methods of transacting business: maintaining directly, indirectly, or through a subsidiary, an office, distribution house, sales house, warehouse, or other place of business or by having an agent, salesman, or solicitor operating within the taxing jurisdiction under the authority of the seller or its subsidiary irrespective of whether such place of business, agent, salesman, or solicitor is located in such taxing jurisdiction permanently or temporarily or whether such seller or subsidiary is qualified to do business in such taxing jurisdiction, or any person who makes deliveries of tangible personal property into the taxing jurisdiction other than by a common or contract carrier. See Louisiana Revised Statutes 47:301
• 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}
• Equivalent drug product: means either of the following:

              (a) A drug product that has been rated as a pharmaceutical equivalent by the United States Food and Drug Administration (FDA) and has the same established name, active ingredients, strength or concentration, dosage form, and route of administration and which is formulated to contain the same amount of active ingredients in the same dosage form and to meet the same compendial or other applicable standards such as strength, quality, purity, and identity, but which may differ in characteristics such as shape, scoring, configuration, packaging, excipients including colors, flavors, preservatives, and expiration time. See Louisiana Revised Statutes 37:1164

• 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.
• Essential parts: means all integral parts and body parts, the removal, alteration or substitution of which will tend to conceal the identity or substantially alter the appearance of the vehicle. See Louisiana Revised Statutes 47:451
• 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

• 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 director: means the person appointed by the board to serve as the chief operating officer in connection with the day-to-day operation of the board's business. See Louisiana Revised Statutes 37:2150.1
• Executive director: means the executive director of the commission. See Louisiana Revised Statutes 47:339
• 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

• Export: means to obtain motor fuel in Louisiana for sale or other distribution in another state, territory, or foreign country. See Louisiana Revised Statutes 47:818.2
• Exporter: means a person that exports motor fuel from this state. See Louisiana Revised Statutes 47:818.2
• Extracorporeal circulation: means the diversion of a patient's blood through a heart-lung machine or a similar device that assumes the functions of the patient's heart, lungs, kidney, liver, or other organs. See Louisiana Revised Statutes 37:1333
• Extradition: The formal process of delivering an accused or convicted person from authorities in one state to authorities in another state.
• Extremely hazardous waste: means certain hazardous wastes which have been listed in the Louisiana Hazardous Waste Regulations of the Department of Environmental Quality, LAC 33:V. See Louisiana Revised Statutes 47:821
• factory built home: means a residential structure which is built in a factory in one or more sections and has a chassis or integrated wheel delivery system, which is either:

              (aa) A structure built to federal construction standards as defined in Louisiana Revised Statutes 47:301

• 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.
• Fair market value: means the value of the lands or improvements actually taken, used, damaged, or destroyed for levees or levee drainage purposes as determined in accordance with the uniform criteria for determining fair market value as defined in Louisiana Revised Statutes 38:281
• 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 machinery: shall mean and include all motor propelled or motor operated mechanical devices used on a farm in the tilling of the soil and the production of crops, but shall not include any vehicle licensed for use on the public highways of this state. See Louisiana Revised Statutes 47:1690
• 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: shall mean any federal law as may be enacted by the United States Congress authorizing states to require remote sellers, except those remote sellers who meet exceptions provided by federal law, to collect and remit sales and use taxes on remote sales for delivery into Louisiana or a decision by the United States Supreme Court overrules the physical presence requirement for a remote seller to collect and remit state and local sales and use tax on remote sales for delivery into the state. See Louisiana Revised Statutes 47:339
• 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 products agreement: means an interest rate swap, cap, collar, floor, other hedging agreement, arrangement, or security, however denominated, entered into by a governmental entity not for investment purposes but with respect to a series of bonds for the purpose of reducing or otherwise managing the risk of interest rate changes, or effectively converting a governmental entity's interest rate exposure, in whole or in part, from a fixed rate exposure to a variable rate exposure, or from a variable rate exposure to a fixed rate exposure. See Louisiana Revised Statutes 39:503
• 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

• Fire truck: means vehicles built with the capability of operating fire fighting equipment such as hoses, ladders, and pumps and carrying teams of firefighters to fire scenes. See Louisiana Revised Statutes 47:801
• 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: as used in this Chapter , means an accounting period of twelve months ending on the last day of any month other than December. See Louisiana Revised Statutes 47:613
• 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
• Fixed Rate: Having a "fixed" rate means that the APR doesn't change based on fluctuations of some external rate (such as the "Prime Rate"). In other words, a fixed rate is a rate that is not a variable rate. A fixed APR can change over time, in several circumstances:
  • You are late making a payment or commit some other default, triggering an increase to a penalty rate
  • The bank changes the terms of your account and you do not reject the change.
  • The rate expires (if the rate was fixed for only a certain period of time).
• Floor stock or first dose cabinet: is a medication storage device, which shall be used by personnel, authorized by a protocol established by the pharmacist-in-charge, to gain access to doses as needed and first doses in patient-care areas. See Louisiana Revised Statutes 37:1164
• 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
• foreign corporation: shall mean and include all such business organizations as hereinbefore described in this Paragraph which are organized under the laws of any other state, territory or district, or foreign country. See Louisiana Revised Statutes 47:601
• Foreign vehicles: means every motor vehicle, trailer, or semitrailer which shall be brought into the state otherwise than in the ordinary course of business by or through a manufacturer or dealer and which had not been registered in this state. See Louisiana Revised Statutes 47:451
• 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.
• Free hospital: means a hospital that does not charge any patients for health care provided by the hospital. See Louisiana Revised Statutes 47:301
• Fuel grade ethanol: means the ASTM standard in effect on the effective date of this Chapter as the D-4806 specification for denatured motor fuel grade ethanol for blending with gasoline. See Louisiana Revised Statutes 47:818.2
• Fuel supply tank: means any receptacle on a motor vehicle from which motor fuel is supplied for the propulsion of the motor vehicle. See Louisiana Revised Statutes 47:818.2
• 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 Chapter to provide property insurance for churches and nonprofit religious organizations and shall be known as the Louisiana Churches and Nonprofit Religious Organizations Self-Insured Fund. See Louisiana Revised Statutes 12:1854
• 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 directing services: 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 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, crematorium, or other agent for the purpose of disposition. See Louisiana Revised Statutes 47:301
• 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
• Gasohol: means a blended motor fuel composed of gasoline and fuel grade alcohol. See Louisiana Revised Statutes 47:818.2
• Gasoline: shall mean any motor fuel which is subject to tax under Part I of Chapter 7 of Sub-title II of Title 47 of the Louisiana Revised Statutes of 1950. See Louisiana Revised Statutes 47:1690
• Gasoline: means any liquid or combination of liquids blended together, offered for sale, sold, or used as the fuel for a gasoline-powered engine. See Louisiana Revised Statutes 47:818.2
• Gasoline blend stocks: means any petroleum product component of gasoline, including naphtha, reformate, or toluene, listed in Treasury Regulation Section 48. See Louisiana Revised Statutes 47:818.2
• General contractor: means a person who contracts directly with the owner. See Louisiana Revised Statutes 37:2150.1
• Genetic counseling: means any of the following actions by a genetic counselor that occur through and as a result of communication between the genetic counselor and a patient:

              (a) Obtaining and evaluating individual, family, and medical histories to determine genetic risk for genetic or medical conditions and diseases in a patient, his offspring, and other family members. See Louisiana Revised Statutes 37:1360.101

• Genetic counselor: means an individual who is licensed pursuant to this Part to provide genetic counseling. See Louisiana Revised Statutes 37:1360.101
• Genetic supervision: refers to the assessment by an individual who is licensed pursuant to this Part or a physician who is licensed pursuant to Part I of this Chapter. See Louisiana Revised Statutes 37:1360.101
• 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 authority: means the elected or appointed body that exercises the legislative functions of a parish, municipality, school board, school district, or other political subdivision, including:

              (a) A sheriff in the case of a law enforcement district. See Louisiana Revised Statutes 39:503

• 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: includes the government of this State, the Government of the United States, or any subdivision, agency, or instrumentality, corporate or otherwise, of either of them. See Louisiana Revised Statutes 3:1202
• 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

• Governmental entity: means any parish, municipality, school board, school district, or other political subdivision of the state, other than the city of New Orleans and its agencies, boards, authorities, and commissions, and other than the Sewerage and Water Board of New Orleans. See Louisiana Revised Statutes 39:503
• 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
• Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
• 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 annual receipts: as used in this Chapter , shall cover all of the receipts of the person carrying on the business of undertaking and funeral directing, except that deduction shall be allowed for collections made by one undertaker and funeral director for the account of another undertaker and funeral director, as shown by the books of both parties at interest. See Louisiana Revised Statutes 47:361
• gross apportionable income or loss: means the general class of gross income designated as apportionable income by Louisiana Revised Statutes 47:287.701
• Gross gallons: means the total measured product, exclusive of any temperature or pressure adjustments, considerations, or deductions, in United States gallons. See Louisiana Revised Statutes 47:818.2
• 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
• Gross sales: means the sum total of all retail sales of tangible personal property, without any deduction whatsoever of any kind or character except as provided in this Chapter. See Louisiana Revised Statutes 47:301
• Gross weight: means the weight of a vehicle or vehicle combination without load on all axles, including the steering axle plus the weight of any load thereon. See Louisiana Revised Statutes 47:451
• 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
• Hazardous waste: means a substance identified and listed as a hazardous waste in the Louisiana Hazardous Waste Regulations of the Department of Environmental Quality; except that the term hazardous waste shall not include special waste as defined in this Section. See Louisiana Revised Statutes 47:821
• Health care organization or entity: means any entity or organization providing health care services which is licensed or regulated under Title 40 of the Louisiana Revised Statutes of 1950 or regulations promulgated by the Louisiana Department of Health. See Louisiana Revised Statutes 37:1360.22
• Healthcare facility: means an independent diagnostic testing facility, magnetic resonance imaging equipment or facility, computerized tomography equipment or facility, Positron Emission Tomography scanner or facility, an ambulatory surgical center licensed by the department, or any outpatient surgical facility required to be licensed by the department as an ambulatory surgical center in order to obtain certification by Medicare as an ambulatory surgical center. See Louisiana Revised Statutes 37:1307
• Healthcare services: means magnetic resonance imaging services, computerized tomography services, Positron Emission Tomography scanner services, ultrasound services, any other imaging services that have become generally accepted methods of providing imaging services after April 17, 2006, as determined by the department, any services rendered by an ambulatory surgical center licensed by the department, or any services rendered by an outpatient surgical facility required to be licensed by the department as an ambulatory surgical center in order to obtain certification by Medicare as an ambulatory surgical center. See Louisiana Revised Statutes 37:1307
• 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
• Highway: includes every way or place of whatever nature open to the use of the public, for the purpose of vehicular travel. See Louisiana Revised Statutes 47:451
• Highway: means every way or place of whatever nature, open to use for purposes of vehicular travel in this state, including the streets and alleys in towns and cities. See Louisiana Revised Statutes 47:818.2
• Highway vehicle: means any self-propelled vehicle, trailer, or semitrailer that is designed or used for transporting persons or property over the highway, and includes all vehicles subject to registration for highway use. See Louisiana Revised Statutes 47:818.2
• 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

• Home improvement contracting: means the reconstruction, alteration, renovation, repair, modernization, conversion, improvement, removal, or demolition, or the construction of an addition to any preexisting residential structure which building is used or designed to be used as a residence or dwelling unit, or to structures which are adjacent to such residence or building where the project value exceeds seven thousand five hundred dollars but is not greater than seventy-five thousand dollars. See Louisiana Revised Statutes 37:2150.1
• Home improvement contractor: means any person who undertakes or attempts to undertake or submits a price or bid on any home improvement contracting project. See Louisiana Revised Statutes 37:2150.1
• Home state: means :

              (a) With respect to a national bank, the state in which the main office of the bank is located. See Louisiana Revised Statutes 6:532

• Hospital pharmacy: means a pharmacy department located in a hospital licensed under Louisiana Revised Statutes 37:1164
• Host state: means :

              (a) With respect to a bank, a state, other than the home state of the bank in which the bank maintains, or seeks to establish and maintain, a branch or a loan or trust production office, and

              (b) With respect to a bank holding company, a state, other than the home state of the company in which the company controls, or seeks to control, a bank subsidiary. See Louisiana Revised Statutes 6:532

• Hotel: means and includes any establishment or person engaged in the business of furnishing sleeping rooms, cottages, or cabins to transient guests, where such establishment consists of sleeping rooms, cottages, or cabins at any of the following:

              (i) A single business location. See Louisiana Revised Statutes 47:301

• 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
• IFTA: means the international fuel tax agreement required by the Intermodal Surface Transportation Efficiency Act of 1991, Public Law 102-240, 105 Stat. See Louisiana Revised Statutes 47:818.2
• 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
• Immediate family member: means husband or wife; birth or adoptive parent, child, or sibling; stepparent, stepchild, stepbrother or stepsister; father-in-law, mother-in-law, son-in-law, daughter-in-law, brother-in-law, or sister-in-law; grandparent or grandchild; and spouse of grandparent or grandchild. See Louisiana Revised Statutes 37:1307
• 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
• Import: means to bring motor fuel into this state by motor vehicle, marine vessel, pipeline, or any other means other than in the fuel supply tank of motor vehicles. See Louisiana Revised Statutes 47:818.2
• Importer: means a person that imports motor fuel into this state. See Louisiana Revised Statutes 47:818.2
• Importing: means bringing special fuels into this state in the fuel supply tanks of a motor vehicle. See Louisiana Revised Statutes 47:801
• In service: means service rendered after June 30, 1947, for which retirement credit has not been received and for which credit is allowable under Part III of this Chapter. See Louisiana Revised Statutes 11:1002
• 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
• 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
• Industrial user: means any person that receives gasoline blend stocks for its own use in the manufacture of any product other than finished gasoline. See Louisiana Revised Statutes 47:818.2
• 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
• Initial physical therapy evaluation: means the physical therapy assessment and resulting interpretation of a patient's condition through use of patient history, signs, symptoms, objective tests, or measurements to determine neuromusculoskeletal and biomechanical dysfunctions to determine the need for physical therapy. See Louisiana Revised Statutes 37:2407
• 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's distribution is payable or before a dividend is declared. See Louisiana Revised Statutes 12:1854
• 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 of postsecondary education: means any institution under the management of the Board of Supervisors for the University of Louisiana System, the Board of Supervisors of Louisiana State University and Agricultural and Mechanical College, the Board of Supervisors of Southern University and Agricultural and Mechanical College, and the Board of Supervisors of Community and Technical Colleges or any private or accredited college in the state. See Louisiana Revised Statutes 9:3577.2
• 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

• Institutional facility: means any organization whose primary purpose is to provide a physical environment for a patient to obtain health care services, including but not limited to a:

              (a) Hospital pharmacy. See Louisiana Revised Statutes 37:1164

• 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.
• 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
• International telecommunications service: means a telecommunications service that originates or terminates in the United States and terminates or originates outside the United States, respectively. See Louisiana Revised Statutes 47:301
• Internet-based platform: means a website which is used by licensed auction houses or auctioneers to conduct auctions as defined in this Chapter. See Louisiana Revised Statutes 37:3103
• 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.
• Interstate motor fuel user: means a person who imports motor fuel into this state in the fuel supply tanks of motor vehicles, other than automobiles, owned or operated by him. See Louisiana Revised Statutes 47:818.2
• Interstate telecommunications service: means a telecommunications service that originates in one U. See Louisiana Revised Statutes 47:301
• Interstate User: means any person who imports or exports special fuels into or out of this state in the fuel supply tanks of motor vehicles owned or operated by him. See Louisiana Revised Statutes 47:801
• 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
• Intrastate telecommunications service: means a telecommunications service that originates in one U. See Louisiana Revised Statutes 47:301
• 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 meeting: An occasion, often ceremonial, when the House and Senate each adopt a unanimous consent agreement
• 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
• Judgement: The official decision of a court finally determining the respective rights and claims of the parties to a suit.
• Jurisprudence: The study of law and the structure of the legal system.
• Juror: A person who is on the jury.
• Kerosene: means the petroleum fraction containing hydrocarbons that are slightly heavier than those found in gasoline and naphtha, with a boiling range of 180 to 300 degrees Celsius. See Louisiana Revised Statutes 47:818.2
• 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 process of preparing and affixing a label to any drug container exclusive, however, of the labeling by a manufacturer, packer, or distributor of a non-prescription drug or commercially packaged legend drug or device. See Louisiana Revised Statutes 37:1164
• 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.
• Law enforcement officer: means :

  (a)  The law enforcement officers of the office of state police and the probation and parole officers of the division of probation and parole of the Department of Public Safety and Corrections. See Louisiana Revised Statutes 37:1782

• 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}
• lease: means the leasing of automobiles and the possession or use thereof by the lessee, for a consideration, without the transfer of the title of such property for a one hundred eighty-day period or more. See Louisiana Revised Statutes 47:301
• Lease or rental: means the leasing or renting of tangible personal property and the possession or use thereof by the lessee or renter, for a consideration, without transfer of the title of such property. See Louisiana Revised Statutes 47:301
• 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
• legend drug: means a drug that is required by any applicable federal or state law or regulation to be dispensed or delivered pursuant only to a prescription drug order, or is restricted to use by practitioners only. See Louisiana Revised Statutes 37:1164
• Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
• 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
• Lessor: means a person who regularly provides the use of property through rental-purchase agreements and to whom rental payments are initially payable on the face of the rental-purchase agreement. See Louisiana Revised Statutes 9:3352
• Letter of credit: means a definite undertaking that satisfies the requirements of La. See Louisiana Revised Statutes 10:5-102
• Levee and drainage district: means a political subdivision of this state organized for the purpose and charged with the duty of constructing and maintaining levees, drainage, and all other things incidental thereto within its territorial limits. See Louisiana Revised Statutes 38:281
• Levee commissioner: means a member of a board of commissioners of a levee board or a levee and drainage board. See Louisiana Revised Statutes 38:281
• Levee district: means a political subdivision of this state organized for the purpose and charged with the duty of constructing and maintaining levees, and all other things incidental thereto within its territorial limits. See Louisiana Revised Statutes 38:281
• 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 any license, permit, or certificate issued by any board, commission, or agency of the state or any of its political subdivisions. See Louisiana Revised Statutes 12:1602
• 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
• License: means the certificate of authority to operate a pawnshop as issued by the commissioner. See Louisiana Revised Statutes 37:1782
• Licensed acupuncturist: means an individual other than a physician who is certified by the board to practice acupuncture pursuant to the provisions of Louisiana Revised Statutes 37:1356
• Licensed chiropractor: means persons licensed under the provisions of this Chapter. See Louisiana Revised Statutes 37:2801
• Licensed long-term care facility: means any of the following:

              (a) Nursing home as defined in Louisiana Revised Statutes 37:1026.3

• Licensed marriage and family therapist: means a person to whom a license has been issued pursuant to the provisions of this Chapter, which license is in force and not suspended or revoked. See Louisiana Revised Statutes 37:1103
• Licensed professional counselor: means any person who holds himself out to the public for a fee or other personal gain, by any title or description of services incorporating the words "licensed professional counselor" or any similar term, and who offers to render professional mental health counseling services denoting a client-counselor relationship in which the counselor assumes responsibility for knowledge, skill, and ethical considerations needed to assist individuals, groups, organizations, or the general public, and who implies that he is licensed to practice mental health counseling pursuant to this Chapter. See Louisiana Revised Statutes 37:1103
• Licensed specialist in school psychology: means any person licensed as a specialist in school psychology who applies his knowledge of both psychology and education during consultation and collaboration with others and engages in specific services for students, such as direct and indirect interventions that focus on academic skills, learning, socialization, and mental health. See Louisiana Revised Statutes 37:2352
• Licensed speech-language pathologist: means an individual who meets the qualifications for licensure as a speech -language pathologist under Louisiana Revised Statutes 37:2651
• 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 any person holding a license under this Chapter. See Louisiana Revised Statutes 37:3103
• Licensee: means the holder of a license. See Louisiana Revised Statutes 37:73
• Licensing body: means the board, commission, or agency of the state or any of its political subdivisions that issues a license. See Louisiana Revised Statutes 12:1602
• 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
• lifestyle modifications: means the broad domain of traditional or homeopathic healthcare practices and other complementary health practices and services provided by a person who is not licensed, certified, or registered to perform, and who shall be prohibited from performing any of the following designated services or practices:

              (1) Practicing medicine or performing surgery as defined in Louisiana Revised Statutes 37:1742.1

• Light trailer: means every vehicle of the trailer or semitrailer type and having a loaded gross weight of not more than five hundred pounds. See Louisiana Revised Statutes 47:451
• Liquefied natural gas: means natural gas that has been cooled to a liquid state and is advertised, offered for sale, sold, suitable for use, or used as an engine motor fuel. See Louisiana Revised Statutes 47:818.2
• Liquefied petroleum gas: means the gas derived from petroleum or natural gas which is in a gaseous state at normal atmospheric temperature and pressure and maintained in the liquid state at normal atmospheric temperature by means of suitable pressure and is advertised, offered for sale, sold, suitable for use, or used as an engine motor fuel. See Louisiana Revised Statutes 47:818.2
• 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

• local: means those parishes, municipalities, special tax districts, political subdivisions, parish governing bodies, and school boards who are authorized under the provisions of the Constitution of Louisiana, the Louisiana Revised Statutes of 1950 and jurisprudence to levy and collect local sales and use taxes. See Louisiana Revised Statutes 47:339
• Long-term care facility: means a nursing home, retirement care, mental care, or other facility or institution that provides extended health care to a residential patient, including but not limited to health care facilities licensed by the Louisiana Department of Health. See Louisiana Revised Statutes 37:1164
• lot of used building components: shall mean a group of like used building components. See Louisiana Revised Statutes 37:1871
• 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 bank: means a bank that has Louisiana as its home state. See Louisiana Revised Statutes 6:532
• Louisiana bank holding company: means a bank holding company that has Louisiana as its home state. See Louisiana Revised Statutes 6:532
• 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
• Machinery and equipment: means tangible personal property or other property that is eligible for depreciation for federal income tax purposes and that is used as an integral part in the manufacturing of tangible personal property for sale. See Louisiana Revised Statutes 47:301
• 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
• Manufacturer: means a person who manufactures drugs and includes a labeler, primary distributor, or person who prepares drugs in dosage form by mixing. See Louisiana Revised Statutes 37:1164
• Manufacturer: means :

              (I) A person whose principal activity is manufacturing, as defined in this Subparagraph, and who is assigned by the Louisiana Workforce Commission a North American Industrial Classification System code within the agricultural, forestry, fishing, and hunting Sector 11, the manufacturing Sectors 31-33, the information Sector 511110 as they existed in 2002, or industry code 423930 as a recyclable material merchant wholesaler engaged in manufacturing activities, which must include shredding facilities, as determined by the secretary of the Department of Revenue. See Louisiana Revised Statutes 47:301

• Manufacturer: means anyone engaged in the manufacture, production, or foreign importation of tobacco products. See Louisiana Revised Statutes 47:842
• Manufacturer: means every person engaged in the business of designing, manufacturing, constructing or assembling new motor vehicles, trailers or semitrailers. See Louisiana Revised Statutes 47:451
• Manufacturing: means the production, preparation, propagation, conversion, or processing of a drug or device, either directly or indirectly, by extraction from substances of natural origin or independently by means of chemical or biological synthesis, and includes any packaging or repackaging of the substance or labeling or relabeling of its container, and the promotion and marketing of such drugs or devices. See Louisiana Revised Statutes 37:1164
• Manufacturing: means putting raw materials through a series of steps that brings about a change in their composition or physical nature in order to make a new and different item of tangible personal property that will be sold to another. See Louisiana Revised Statutes 47:301
• Manufacturing for agricultural purposes: means the production, processing, and storing of food and fiber and the production, processing, and storing of timber. See Louisiana Revised Statutes 47:301
• Manufacturing machinery and equipment: means tangible property used or consumed, or held for use or consumption, as an integral part of a biodiesel manufacturing, production, or extraction facility, process, or item of equipment. See Louisiana Revised Statutes 47:301
• 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
• Marriage and family therapy: means the professional application of psychotherapeutic and family systems theories and techniques in the prevention, diagnosis, assessment, and treatment of mental, emotional, and behavioral disorders in an individual and relational disorders in couples and families. See Louisiana Revised Statutes 37:1103
• 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
• Maturity date: means the last date subsequent to the pawn transaction upon which the pledgor can redeem a pledged thing. See Louisiana Revised Statutes 37:1782
• 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
• Measurement-while-drilling instruments or systems: means instruments or systems which measure information from a downhole location in a borehole, transmit the information to the surface during the process of drilling the borehole using a wireless technique, and receive and decode the information on the surface. See Louisiana Revised Statutes 47:301
• 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
• Mechanical contractor: means any person who undertakes to, attempts to, or submits a price or bid or offers to construct, supervise, superintend, oversee, direct, or in any manner assume charge of the construction, alteration, repair, improvement, movement, demolition, putting up, tearing down, or furnishing labor, or furnishing labor together with material and equipment, or installing the same for the construction, installation, maintenance, testing, and repair of air conditioning, refrigeration, heating systems, and plumbing for all residential, commercial, and industrial applications as well as ventilation systems, mechanical work controls, boilers and other pressure vessels, steam and hot water systems and piping, gas piping and fuel storage, and chilled water and condensing water systems and piping, including but not limited to any type of industrial process piping and related valves, fittings, and components, when the cost of the undertaking exceeds the sum of ten thousand dollars. See Louisiana Revised Statutes 37:2150.1
• Medical board: shall mean the State Medical Disability Board. See Louisiana Revised Statutes 11:1002
• 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
• Medical order: means a lawful order of a practitioner that may or may not include a prescription. See Louisiana Revised Statutes 37:1164
• Medical psychology: means that profession of the health sciences which deals with the examination, diagnosis, psychological, pharmacologic, and other somatic treatment and/or management of mental, nervous, emotional, behavioral, substance abuse, or cognitive disorders, and specifically includes the authority to administer, distribute without charge, and/or prescribe drugs as defined in this Part. See Louisiana Revised Statutes 37:1360.52
• Medical Psychology Advisory Committee: means a committee, established by the board for purposes as defined in this Part. See Louisiana Revised Statutes 37:1360.52
• Medication attendant: means a person who, pursuant to this Part, has completed a medication administration course approved by the Louisiana Department of Health, passed an examination for medication attendants approved by the Louisiana Department of Health, and received a current certification from the Louisiana Department of Health. See Louisiana Revised Statutes 37:1026.3
• Meeting: means a duly called meeting of the membership of a board when payment of per diem is authorized and such meeting is called for the express purpose of discussing activities or plans pertinent to the functions of the levee board itself. See Louisiana Revised Statutes 38:281
• 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: means any school employee, as defined in Paragraph (13) of this Section, as provided in Part II of this Chapter. See Louisiana Revised Statutes 11:1002
• 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: means service as an employee rendered while a member of the retirement system. See Louisiana Revised Statutes 11:1002
• 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
• Mental health counseling: which means assisting an individual or group, through psychotherapy and the counseling relationship, to develop an understanding of personal problems, to define goals, and to plan actions reflecting his or their interests, abilities, aptitudes, and needs as these are related to personal and social concerns, educational progress, and occupations and careers. See Louisiana Revised Statutes 37:1103
• Mental health counseling services: means rendering or offering prevention, assessment, diagnosis, and treatment, which includes psychotherapy, of mental, emotional, behavioral, and addiction disorders to individuals, groups, organizations, or the general public by a licensed professional counselor, that is consistent with his professional training as prescribed by Louisiana Revised Statutes 37:1103
• Military surplus motor vehicle: means a wheeled, multipurpose or tactical motor vehicle manufactured for, and sold directly to, the Armed Forces of the United States in conformity with contractual specifications and subsequently authorized for sale to civilians. See Louisiana Revised Statutes 47:451
• 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

• Minor child: means an unmarried child under the age of eighteen years or an unmarried student under the age of twenty-three years who is the issue of a marriage of a member of this system, the legally adopted child of a member of this system, the natural child of a female member of this system, or the child of a male member of this system if a court of competent jurisdiction has made an order of filiation declaring the paternity of such a member for the child or if the name of the father appears on the birth certificate or if the father has formally acknowledged the child. See Louisiana Revised Statutes 11:1002
• 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
• Mobile wireless service: means a telecommunications service, regardless of the technology used, whereby the origination or termination points, or both, of the transmission, conveyance or routing are not fixed, including but not limited to telecommunications services that are provided by a commercial mobile radio service provider. See Louisiana Revised Statutes 47:301
• Mold remediation contractor: means any person who engages in removal, cleaning, sanitizing, demolition, or other treatment, including preventative activities, of mold or mold-contaminated matter that was not purposely grown at that location and where the costs for such labor and materials exceed seven thousand five hundred dollars. See Louisiana Revised Statutes 37:2150.1
• 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
• Month: means that period of time from one date in a calendar month to the corresponding date in the subsequent calendar month. See Louisiana Revised Statutes 37:1782
• 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 fuel: means every kind and character of fuel used in the operation of a motor vehicle and embraces every such fuel contemplated by Chapter 7 of this Sub-title. See Louisiana Revised Statutes 47:451
• Motor fuel: means all volatile gas generating liquids having a flash point below 110 degrees F. See Louisiana Revised Statutes 47:712
• Motor fuel: means gasoline, diesel fuel, and special fuels that can be used to propel a motor vehicle. See Louisiana Revised Statutes 47:818.2
• Motor fuel transporter: means a person who transports motor fuel outside the bulk transfer/terminal system by means of a transport truck, railroad tank car, barge, or marine vessel. See Louisiana Revised Statutes 47:818.2
• Motor vehicle: means every vehicle, as herein defined, which is self propelled. See Louisiana Revised Statutes 47:451
• Motor Vehicle: means and includes any automobile, truck, truck-tractor, tractor, bus, vehicle, or other conveyance which is propelled by an internal combustion engine or motor, and is licensed, or required to be licensed, for highway use. See Louisiana Revised Statutes 47:801
• 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
• Motorcycle: means every motor vehicle designed to travel on not more than three wheels in contact with the ground, except any such vehicles as may be included within the classification "tractor" as herein defined. See Louisiana Revised Statutes 47:451
• 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
• NADA: means the National Acupuncture Detoxification Association. See Louisiana Revised Statutes 37:1356
• Narcotics: means those natural or synthetic opioid analgesics, and their derivatives used to relieve pain. See Louisiana Revised Statutes 37:1360.52
• 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 certification examination: means an examination approved by the board upon the recommendation of the committee. See Louisiana Revised Statutes 37:1312
• 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 book value of current assets less applicable liabilities. See Louisiana Revised Statutes 37:1782
• Net assets: means the excess of assets over liabilities. See Louisiana Revised Statutes 12:201
• Net gallons: means the amount of motor fuel measured in gallons when adjusted to a temperature of sixty degrees Fahrenheit and a pressure of fourteen and seven-tenths pounds of pressure per square inch. See Louisiana Revised Statutes 47:818.2
• 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
• news publication: shall mean any publication issued daily or regularly at average intervals not exceeding three months, which contains reports of varied character, such as political, social, cultural, sports, moral, religious, or subjects of general public interest, and advertising supplements and any other printed matter ultimately distributed with or a part of such publications. See Louisiana Revised Statutes 47:301
• 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
• Nominating petition: means a petition filed under the provisions of Section 3:1206 to nominate candidates for the office of supervisor of a soil conservation district. See Louisiana Revised Statutes 3:1202
• Non-prescription drug: means a drug that may be sold without a prescription and that is labeled for use by the consumer in accordance with the federal and state laws and regulations. See Louisiana Revised Statutes 37:1164
• 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
• Nonprofit religious organization: means an active corporation or other entity organized under the United States Internal Revenue Code as a nonprofit organization defined as any one of the following:

              (a) A church or religious house of worship. See Louisiana Revised Statutes 12:1854

• Nonresident: means every person who is not a resident of this state but does not include persons dwelling outside of this state whose occupation or business requires them to spend one-half or more of their working hours in this state in pursuance of their business or employment. See Louisiana Revised Statutes 47:451
• 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
• Off-road vehicle: is a ny vehicle manufactured for off-road use which is issued a manufacturer's statement of origin that cannot be issued a registration certificate and license to operate on the public roads of this state because at the time of manufacture the vehicle does not meet the safety requirements prescribed by Louisiana Revised Statutes 47:301
• 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: shall mean any person serving in elective office of any city in the State of Louisiana covered by this Part;

  (6)  "Retirement" shall mean withdrawal from active service in municipal office;

  (7)  "Retirement Allowance" shall mean payments for life computed as provided in this Part and payable in monthly installments;

  (8)  "Retirement allowance fund" shall mean a fund maintained by the city as defined in this Part, in which all funds provided by the city for retirement allowances authorized by this Part shall be maintained and from which all retirement allowances are to be paid. See Louisiana Revised Statutes 11:3861

• 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
• Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.
• 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.
• Orleans Levee District: shall mean the levee district and political subdivision of the state which is referred to as the "Orleans Levee District" the "Board of Commissioners of the Orleans Levee District" or the "Orleans Levee Board". See Louisiana Revised Statutes 38:281
• Other similar services: includes but is not limited to the drilling of oil and gas wells. See Louisiana Revised Statutes 47:287.701
• Out-of-state bank: means a bank other than a Louisiana bank. See Louisiana Revised Statutes 6:532
• Out-of-state bank holding company: means a bank holding company other than a Louisiana bank holding company. See Louisiana Revised Statutes 6:532
• Out-of-state pharmacy: means a pharmacy located outside this state. See Louisiana Revised Statutes 37:1164
• 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 the legal title to a vehicle or in the event a vehicle is the subject of an agreement for the conditional sale, lease, or transfer of the possession, howsoever, thereof with right of purchase upon performance of the conditions stated in the agreement and with the right of immediate possession vested in such vendee, lessee, possessor, or in the event such similar transaction is had by means of mortgage and the mortgagor of a vehicle is entitled to possession, then such conditional vendee or lessee or possessor or mortgagor shall be deemed the owner for the purpose of this Chapter. See Louisiana Revised Statutes 47:451
• Owner: means a person who holds an ownership interest that has not been terminated pursuant to Louisiana Revised Statutes 47:2122
• Owner: means owner at the time of severance. See Louisiana Revised Statutes 47:634
• owner of land: includes any person, persons, partnership, firm, or corporation who shall hold title to any lands lying within a district organized under the provisions of this Part. See Louisiana Revised Statutes 3:1202
• 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
• Participant: means any employee who is entitled to the beneficial provisions of this retirement system. See Louisiana Revised Statutes 11:951.1
• 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
• Patient counseling: means the communication by a pharmacist of information, as defined by the regulations of the board, to the patient or caregiver, in order to ensure proper use of drugs and devices. See Louisiana Revised Statutes 37:1164
• Pawn transaction: means the lending of money on a deposit or pledge or taking other things into possession as security for money advanced. See Louisiana Revised Statutes 37:1782
• Pawnbroker: means a person who lends money on a deposit or pledge or who takes other things into possession as security for money advanced or who makes a public display at his place of business of the sign generally used by pawnbrokers to denote his business, namely, three gilt or yellow balls, or who publicly exhibits a sign that money is to be loaned on things on deposit. See Louisiana Revised Statutes 37:1782
• Pawnshop: means the location at which, or premises upon which, a pawnbroker regularly conducts business. See Louisiana Revised Statutes 37:1782
• 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
• Peer-to-peer vehicle sharing: means the authorized use of a vehicle by a person other than the vehicle's owner through a peer-to-peer car sharing program. See Louisiana Revised Statutes 47:301
• Peer-to-peer vehicle sharing program: means a business platform that connects a shared vehicle owner with a shared vehicle driver to enable the sharing of vehicles for financial consideration. See Louisiana Revised Statutes 47:301
• pelletized paper waste: means pellets produced from discarded waste paper that has been diverted or removed from solid waste which is not marketable for recycling and which is wetted, extruded, shredded, or formulated into compact pellets of various sizes for use as a supplemental fuel in a permitted boiler. See Louisiana Revised Statutes 47:301
• Pension: means annual payments for life, payable in equal monthly installments, derived from money provided by the Orleans Parish School Board and other amounts accumulated in the pension accumulation account as provided for in this Part. See Louisiana Revised Statutes 11:951.1
• Pension reserve: means the present value of all payments to be made on account of any pension or benefit in lieu of any pension computed upon the basis of mortality tables adopted by the board of trustees, plus regular interest. See Louisiana Revised Statutes 11:951.1
• Pensions: means payments for life. See Louisiana Revised Statutes 11:701
• Perfusion: means the functions necessary for the support, treatment, measurement, or supplementation of the cardiovascular, circulatory, respiratory systems or other organs, or a combination of those activities, and to ensure the safe management of physiologic functions by monitoring and analyzing the parameters:

  (a)  The use of extracorporeal circulation, long-term cardiopulmonary support techniques, including extracorporeal carbon dioxide removal and extracorporeal membrane oxygenation, and associated therapeutic and diagnostic techniques. See Louisiana Revised Statutes 37:1333

• Perfusion protocols: means perfusion related policies and protocols developed or approved by a licensed health facility or a physician through collaboration with administrators, licensed perfusionists, and other health care professionals. See Louisiana Revised Statutes 37:1333
• Perfusionist: means a person, qualified by academic and clinical education, to operate the extracorporeal circulation equipment during any medical situation where it is necessary to support or replace a person's cardiopulmonary, circulatory, or respiratory function. See Louisiana Revised Statutes 37:1333
• 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
• Permissive supplier: means a person who may not be subject to the taxing jurisdiction of this state, but who is registered under Section 4101 of the Internal Revenue Code for transactions in motor fuel in the bulk transfer/terminal system, and is a position holder in motor fuel located only in another state or a person who only receives motor fuel in another state pursuant to a two-party exchange. See Louisiana Revised Statutes 47:818.2
• 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 the grant of authority by the board to any person authorizing the practice of pharmacy at a site. See Louisiana Revised Statutes 37:1164
• 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 an individual, corporation, partnership, association, or any other legal entity, including government. See Louisiana Revised Statutes 37:1164
• Person: means any individual, firm, partnership, association, cooperative, corporation, limited liability company, limited liability partnership, or any other entity recognized by Louisiana law; and whether or not acting as a principal, trustee, fiduciary, receiver, or as any other kind of legal or personal representative, or as a successor in interest, assignee, agent, factor, servant, employee, director, officer, or any other representative of such person; or any state or local governing authority or political subdivision performing a new construction project which exceeds the contract limits provided in Louisiana Revised Statutes 37:2150.1
• Person: means any individual, partnership, corporation, or other legal entity, except that only an individual shall be eligible for license or be issued a license under this Chapter. See Louisiana Revised Statutes 37:2651
• Person: means an individual, partnership, company, corporation, association, or group however organized. See Louisiana Revised Statutes 37:3103
• person: shall include such institution for purposes of the payment of tax on sales by such institution if the sales are not otherwise exempt. See Louisiana Revised Statutes 47:301
• Person: means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity. See Louisiana Revised Statutes 47:335.2
• Person: means any natural person, trustee, company, partnership, corporation or other legal entity. See Louisiana Revised Statutes 47:842
• 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 any individual, firm, corporation, partnership, organization, or body politic. See Louisiana Revised Statutes 37:1103
• Person: means natural and juridical persons. See Louisiana Revised Statutes 37:1782
• Person: as used in this Part includes any corporation, or partnership, or two or more persons having a joint or common interest. See Louisiana Revised Statutes 37:1901
• Person: as used in this Chapter 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 9:3516
• Person: means every natural person, individual, firm, copartnership, corporation, company, association, or joint stock association or other organization. See Louisiana Revised Statutes 47:451
• 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 , in addition to the definition contained in Louisiana Revised Statutes 47:801
• Person: means and includes, in addition to the definition contained in Louisiana Revised Statutes 47:818.2
• 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
• Persons: includes an individual, firm, partnership, association, or corporation. See Louisiana Revised Statutes 37:2352
• 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
• Petition: means a petition filed under the provisions of subsection A of Section 3:1205 for the creation of a district. See Louisiana Revised Statutes 3:1202
• Pharmacist: means an individual currently licensed by the board to engage in the practice of pharmacy in the state. See Louisiana Revised Statutes 37:1164
• Pharmacist-in-charge: means a pharmacist currently licensed by the board who accepts responsibility for the operation of a pharmacy in conformance with all laws and regulations pertinent to the practice of pharmacy and the distribution of drugs, and who is personally in full and actual charge of such pharmacy and personnel. See Louisiana Revised Statutes 37:1164
• Pharmacy: means any place located within this state where drugs are dispensed and pharmacy primary care is provided, and any place outside of this state where drugs are dispensed and pharmacy primary care is provided to residents of this state. See Louisiana Revised Statutes 37:1164
• Pharmacy collaborative drug therapy management: means that practice whereby a pharmacist or pharmacists have, on a voluntary basis, agreed to manage the disease-specific drug therapy of a patient under written protocol, working in conjunction with a physician licensed to practice medicine by the Louisiana State Board of Medical Examiners. See Louisiana Revised Statutes 37:1164
• Pharmacy intern: means an individual who is:

              (a) Engaged in the practice of pharmacy while under the direct and immediate supervision of a pharmacist for the purpose of obtaining practical experience for licensure as a pharmacist and is satisfactorily progressing in a board-approved college of pharmacy. See Louisiana Revised Statutes 37:1164

• Pharmacy primary care: means bringing health care as close as possible to where people live and work and may constitute a portal of entry into the continuing health care process in an effort to enhance optimum therapeutic outcomes. See Louisiana Revised Statutes 37:1164
• Pharmacy technician: means an individual who assists in the practice of pharmacy under the direct and immediate supervision of a licensed pharmacist and is certified to do so by the board. See Louisiana Revised Statutes 37:1164
• Phlebotomist: means an individual performing an invasive procedure to withdraw blood from the human body to collect samples for the practice of clinical laboratory science, including but not limited to clinical laboratory testing for analysis, typing and cross-matching of blood for medical examination and human transfusion. See Louisiana Revised Statutes 37:1312
• Physical therapist: includes equally physiotherapist, physical therapist, and P. See Louisiana Revised Statutes 37:2407
• Physical therapist assistant: includes equally physical therapist assistant, physiotherapist assistant, and P. See Louisiana Revised Statutes 37:2407
• Physician: means a natural person who is the holder of an allopathic (M. See Louisiana Revised Statutes 37:1262
• Physician: means an individual licensed to practice medicine in Louisiana. See Louisiana Revised Statutes 37:1356
• Physician: means a person who is licensed to practice medicine in this state. See Louisiana Revised Statutes 37:1360.22
• Physician: means an individual licensed by the board to engage in the practice of medicine in the state of Louisiana. See Louisiana Revised Statutes 37:1360.52
• Physician assistant: means a health professional qualified by academic and clinical education and licensed by the Louisiana State Board of Medical Examiners to provide health care services at the direction and under the supervision of a physician or a group of physicians approved by the board as a supervising physician. See Louisiana Revised Statutes 37:1360.22
• 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 business: as used in this Chapter means the place where the orders are received, or where the taxable articles are sold, or if sold upon a railroad train or on or from any other vehicle, the vehicle on which or from which the taxable articles are sold by the retail dealer. See Louisiana Revised Statutes 47:842
• 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
• Place of primary use: means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. See Louisiana Revised Statutes 47:301
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Plant facility: means a facility, at one or more locations, in which manufacturing, referred to in Sectors 11 and 31-33 of the North American Industrial Classification system as of 2002, of a product of tangible personal property takes place. See Louisiana Revised Statutes 47:301
• 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.
• Plea agreement: An arrangement between the prosecutor, the defense attorney, and the defendant in which the defendant agrees to plead guilty in exchange for special considerations. ^Source:
• 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
• Plumbing contractor: means any person who installs, maintains, and repairs potable and nonpotable tap water or sewer systems within a building structure or residential structure when the cost of the undertaking exceeds the sum of ten thousand dollars. See Louisiana Revised Statutes 37:2150.1
• Pneumatic tires: means all tires inflated with compressed air. See Louisiana Revised Statutes 47:451
• 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

• 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
• 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
• Position holder: means the person who holds the inventory position in motor fuel in a terminal, as reflected on the records of the terminal operator. See Louisiana Revised Statutes 47:818.2
• Postpaid calling service: means a telecommunications service obtained by making a payment on a call-by-call basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card, or debit card, or by charge made to a telephone number which is not associated with the origination or termination of the telecommunications service. See Louisiana Revised Statutes 47:301
• 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 chiropractic: means holding one's self out to the public as a chiropractor and as being engaged in the business of, or the actual engagement in, the diagnosing of conditions associated with the functional integrity of the spine and treating by adjustment, manipulation, and the use of the physical and other properties of heat, light, water, electricity, sound, massage, therapeutic exercise, mobilization, mechanical devices such as mechanical traction and mechanical massage, and other physical rehabilitation measures for the purpose of correcting interference with normal nerve transmission and expression. See Louisiana Revised Statutes 37:2801
• Practice of clinical laboratory science: means the performance by any individual, other than a physician licensed by the board, of laboratory testing, analysis, or examination of human specimens. See Louisiana Revised Statutes 37:1312
• Practice of marriage and family therapy: means the rendering of professional marriage and family therapy and psychotherapy services, limited to prevention, assessment, diagnosis, and treatment of mental, emotional, behavioral, relational, and addiction disorders to individuals, couples, and families, singly or in groups, whether such services are offered directly to the general public or through either public or private organizations for a fee, monetary or otherwise, in accordance with professional training as prescribed by Louisiana Revised Statutes 37:1103
• Practice of mental health counseling: means rendering or offering prevention, assessment, diagnosis, and treatment, which includes psychotherapy, of mental, emotional, behavioral, and addiction disorders to individuals, groups, organizations, or the general public by a licensed professional counselor, which is consistent with his professional training as prescribed by Louisiana Revised Statutes 37:1103
• 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
• Practice of speech-language pathology: means providing, or offering to provide, to individuals or groups of individuals who have or are suspected of having disorders of communication, including speech, voice, language, or cognitive processes and disorders of oral-pharyngeal function, including dysphagia, any service in speech-language pathology including prevention, identification, evaluation, interpretation, counseling, consultation, habilitation, rehabilitation, instruction, supervision, and research. See Louisiana Revised Statutes 37:2651
• Practitioner: means an individual currently licensed, registered, or otherwise authorized by the appropriate licensing board to prescribe and administer drugs in the course of professional practice. See Louisiana Revised Statutes 37:1164
• 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.
• Preceptor: means an individual who is currently licensed as a pharmacist by the board, meets certain qualifications as a preceptor as established by the board, and participates in the instructional training of pharmacy interns. See Louisiana Revised Statutes 37:1164
• 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
• Prepaid calling service: means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount. See Louisiana Revised Statutes 47:301
• Prepaid wireless calling service: means a telecommunications service that provides the right to utilize mobile wireless service as well as non-telecommunications services, including the download of digital products delivered electronically, content, and ancillary services, which must be paid for in advance and which is sold in predetermined units or dollars of which the number declines with use in a known amount. See Louisiana Revised Statutes 47:301
• 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
• prescription drug order: means an order from a practitioner authorized by law to prescribe for a drug or device that is patient-specific and is communicated by any means to a pharmacist in a permitted pharmacy, and is to be preserved on file as required by law or regulation. See Louisiana Revised Statutes 37:1164
• 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 service area: means the smaller of either a radius of twenty-five miles from the rural hospital main campus or the number of postal zip codes, commencing with the rural hospital's zip code, in which seventy-five percent of a rural hospital's patients reside, as determined by using data derived from the hospital's most recent twelve month Medicare cost reporting period. See Louisiana Revised Statutes 37:1307
• 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 the amount financed or amount deferred under a consumer credit transaction. See Louisiana Revised Statutes 9:3516
• 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: means an individual; if a partnership, all its partners; if a corporation, all its officers, directors, and controlling direct or indirect owners; or if a limited liability company, all its members. See Louisiana Revised Statutes 47:818.2
• 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
• Prior service: means service rendered by an employee prior to the effective date of the establishment of this retirement system for which credit is allowable as provided in this Part. See Louisiana Revised Statutes 11:951.1
• Private communication service: means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels. See Louisiana Revised Statutes 47:301
• 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
• Property: means any property, tangible and intangible, real, personal, or mixed. See Louisiana Revised Statutes 37:3103
• Property coverage: means coverage for the damage or loss of a structure or building and may include any or all of the following:

              (a) Premises liability coverage. See Louisiana Revised Statutes 12:1854

• Property disclosure document: means a document in a form prescribed by the Louisiana Real Estate Commission, or a form that contains at least the minimum language prescribed by the commission, which is presented by the seller to the purchaser in the manner set forth in Louisiana Revised Statutes 9:3196
• Proposing party: means a person or entity that offers to enter into a joint venture with a rural hospital as well as any person or entity related to the proposing party by common ownership or control as such terms are defined for purposes of Louisiana Revised Statutes 37:1307
• Proprietary: shall mean specific and specialized equipment installation, manufacturing processes, uses, or components that are protected from disclosure to third parties by the owner or manufacturer of the equipment. See Louisiana Revised Statutes 37:2150.1
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• Provisional license: means a license issued by the board to an individual who meets the qualifications for provisional licensure established under Louisiana Revised Statutes 37:2651
• Provisional licensed marriage and family therapist: means any person who has completed the requirements provided in Louisiana Revised Statutes 37:1103
• Provisional licensed perfusionist: means a person provisionally licensed under this Part. See Louisiana Revised Statutes 37:1333
• Provisional licensed professional counselor: means any person who has completed the requirements provided in Louisiana Revised Statutes 37:1103
• Provisional licensed psychologist: means a person provisionally licensed in accordance with the provisions of this Chapter. See Louisiana Revised Statutes 37:2352
• Provisional speech-language pathology assistant license: means a license issued by the board to an individual who meets the qualifications for provisional licensure established in Louisiana Revised Statutes 37:2651
• Psychologist: means any person licensed as a psychologist in accordance with the provisions of this Chapter. See Louisiana Revised Statutes 37:2352
• 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
• Purchase: means acquisition in any manner, for any consideration. See Louisiana Revised Statutes 47:842
• Purchaser: means a transferee or prospective transferee in any of the types of transactions described in Louisiana Revised Statutes 9:3196
• Purchaser: means and includes any person who acquires or receives any tangible personal property, or the privilege of using any tangible personal property, or receives any services pursuant to a transaction subject to tax under this Chapter. See Louisiana Revised Statutes 47:301
• 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
• Qualified supervision: means the supervision for a licensed marriage and family therapist of clinical services, in accordance with standards developed by the advisory committee, and approved by the board by an individual who has been recognized by the advisory committee as an approved supervisor. See Louisiana Revised Statutes 37:1103
• Qualifying party: means a natural person designated by the contractor to represent the contractor for the purpose of complying with the provisions of this Chapter including without limitation meeting the requirements for the initial license and any continuation thereof. See Louisiana Revised Statutes 37:2150.1
• Quorum: The number of legislators that must be present to do business.
• Racing gasoline: means gasoline that contains lead, has an octane rating of 110 or higher, does not have detergent additives, and is not suitable for use as a motor fuel in a motor vehicle used on a public highway. See Louisiana Revised Statutes 47:818.2
• 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 47:818.2
• 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
• Radio broadcasting: means the sound transmission made via electromagnetic waves for direct sound reception by the general public. See Louisiana Revised Statutes 47:301
• Real estate contract: means any written agreement, entered into prior to the perfection of the contract of sale or contract to lease or otherwise with an option to purchase, which relates to the sale, offer for sale, purchase, offer to purchase, lease with option to purchase, offer to lease with option to purchase, any other option to purchase, or any other offer which includes an option to purchase any residential real property or improvements thereon. See Louisiana Revised Statutes 9:3196
• 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 party in interest: means a person, known or unknown to the secretary, who will receive financial benefits as a result of a gasoline or diesel fuel license being issued to the applicant or licensee. See Louisiana Revised Statutes 47:818.2
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• rebate: means any amount offered by the vendor or manufacturer as a deduction from the listed retail price of the vehicle. See Louisiana Revised Statutes 47:301
• Reburial: means to transfer or transport a body from one place to another for reinterment. See Louisiana Revised Statutes 37:831
• Recess: A temporary interruption of the legislative business.
• Reciprocity: means the acknowledgment and licensure of a pharmacist from another state or jurisdiction pursuant to procedures established by the board. See Louisiana Revised Statutes 37:1164
• 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
• Refinery: means a facility for the manufacturing or reprocessing of finished or unfinished products usable as motor fuel and from which motor fuel may be removed by pipeline or marine vessel or at a rack. See Louisiana Revised Statutes 47:818.2
• 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
• Refundable purposes: shall mean the operating or propelling of any aircraft, any commercial fishing boat, any vehicle used by a licensed commercial fisherman in the administration of business associated with commercial fishing, any boat used to transport children to or from public or parochial schools, any farm tractor or any farm machinery used in the actual tilling of the soil and production of crops or any stationary motor used for agricultural purposes. See Louisiana Revised Statutes 47:1690
• 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
• Registered tobacco dealer: as used in this Chapter refers to wholesale dealers as defined in this Section. See Louisiana Revised Statutes 47:842
• 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.
• remote sale: means a sale that is made by a remote seller for delivery into Louisiana. See Louisiana Revised Statutes 47:339
• remote seller: includes "marketplace facilitators" as defined by Louisiana Revised Statutes 47:339
• 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
• Removal: means a physical transfer other than by evaporation, loss, or destruction. See Louisiana Revised Statutes 47:818.2
• 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
• Rental: means the renting of automobiles and the possession or use thereof by the renter, for a consideration, without the transfer of the title of such property for a period less than one hundred eighty days. See Louisiana Revised Statutes 47:301
• Rental-purchase agreement: means an agreement for the use of personal property by a natural person primarily for personal, family, or household purposes for an initial period of four months or less, that is automatically renewable with each payment after the initial period, but that does not obligate or require the consumer to continue renting or using the property beyond the initial period, and that permits the consumer to become the owner of the property. See Louisiana Revised Statutes 9:3352
• 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).
• Reprimand: means a formal reproof of a person for violation of this Chapter or rules and regulations of the board. See Louisiana Revised Statutes 37:1164
• 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 contractor: includes all persons who receive an additional fee for the employment or direction of labor, or any other work beyond the normal architectural or engineering services. See Louisiana Revised Statutes 37:2150.1
• 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
• Residential real property: means real property consisting of one or not more than four residential dwelling units, which are buildings or structures each of which are occupied or intended for occupancy as single family residences. See Louisiana Revised Statutes 9:3196
• Residential structure: means a building or structure that is used primarily for occupancy by a person as a residence. See Louisiana Revised Statutes 37:2150.1
• 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
• Restricted license: means a license issued to an individual who is certified by the State Board of Elementary and Secondary Education as a speech, hearing, and language specialist or the equivalent as defined by the State Board of Elementary and Secondary Education or as defined in Louisiana Revised Statutes 37:2651
• Retail dealer: includes every dealer other than a wholesale dealer who sells or offers for sale cigars, cigarettes or smoking tobacco irrespective of quantity or the number of sales. See Louisiana Revised Statutes 47:842
• Retail sale: means the sale or transfer of consumable hemp products to a consumer for any purpose other than for resale and shall include all transactions as the secretary, upon investigation, finds to be in lieu of sales. See Louisiana Revised Statutes 47:1692
• 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
• Retailer: means and includes every person engaged in the business of making sales at retail or for distribution, or use or consumption, or storage to be used or consumed in this state. See Louisiana Revised Statutes 47:301
• Retailer: means a person or entity that sells or offers for sale consumable hemp products to a consumer. See Louisiana Revised Statutes 47:1692
• Retirement: means withdrawal from active service with a retirement allowance granted under the provisions of this Chapter. See Louisiana Revised Statutes 11:1002
• 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: means withdrawal from active service with a retirement allowance allowable under the provisions of this Part. See Louisiana Revised Statutes 11:951.1
• Retirement allowance: means the sum of annuity and the pensions or any optional benefit payable in lieu thereof. See Louisiana Revised Statutes 11:1002
• 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 plan: shall mean the elective officials of municipalities of Louisiana Retirement Plan as defined in Louisiana Revised Statutes 11:3861
• Retirement system: means the Louisiana School Employees Retirement System established and described in Louisiana Revised Statutes 11:1002
• 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
• Road machinery: means all vehicles constructed, designed, and used solely for the purpose of constructing, erecting, repairing, maintaining, demolishing or upkeeping of public roads, highways, and bridges, and not including vehicles temporarily or casually so used, constructed, or designed, or vehicles not intended to be so constructed, designed, and used or vehicles merely converted or susceptible to such use occasionally or vehicles so altered as to avoid and evade the registration or classification otherwise properly applicable thereto. See Louisiana Revised Statutes 47:451
• Road tractor: means every motor vehicle designed, constructed or used either by itself or for drawing other vehicles used in the construction and maintenance of roads, highways, or streets and not so constructed as to carry any load thereon either independently or as a part of the weight of a vehicle or load so drawn. See Louisiana Revised Statutes 47:451
• 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 a transfer of title, exchange, or barter of motor fuel. See Louisiana Revised Statutes 47:818.2
• 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
• Sale: means any transfer of title or possession, or both, exchange, barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property, for a consideration, and includes the fabrication of tangible personal property for consumers who furnish, either directly or indirectly, the materials used in fabrication work, and the furnishing, preparing or serving, for a consideration, of any tangible personal property, consumed on the premises of the person furnishing, preparing or serving such tangible personal property. See Louisiana Revised Statutes 47:301
• sale at retail: means a sale to a consumer or to any other person for any purpose other than for resale as tangible personal property, or for the lease of automobiles in an arm's length transaction, and shall mean and include all such transactions as the secretary, upon investigation, finds to be in lieu of sales; provided that sales for resale or for lease of automobiles in an arm's length transaction must be made in strict compliance with the rules and regulations. See Louisiana Revised Statutes 47:301
• Sales and use tax: means the taxes levied under Louisiana Revised Statutes 47:335.2
• Sales entity affiliate: means an entity that sells cigarettes that it acquires directly from a manufacturer or importer and is affiliated with that manufacturer or importer as established by documentation received directly from that manufacturer or importer to the satisfaction of the attorney general. See Louisiana Revised Statutes 47:842
• Sales of services: means and includes the following:

              (a) The furnishing of sleeping rooms, cottages or cabins by hotels. See Louisiana Revised Statutes 47:301

• Sales price: means the total amount for which tangible personal property is sold, less the market value of any article traded in including any services, except services for financing, that are a part of the sale valued in money, whether paid in money or otherwise, and includes the cost of materials used, labor or service costs, except costs for financing which shall not exceed the legal interest rate and a service charge not to exceed six percent of the amount financed, and losses; provided that cash discounts allowed and taken on sales shall not be included, nor shall the sales price include the amount charged for labor or services rendered in installing, applying, remodeling, or repairing property sold. See Louisiana Revised Statutes 47:301
• sales tax: shall mean the sales and use tax imposed by the state pursuant to the provisions of this Chapter and Chapter 2-A and 2-B of this Subtitle and the tax imposed by political subdivisions under the constitution or laws of this state authorizing the imposition of a sales and use tax. See Louisiana Revised Statutes 47:301
• 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
• school bus: includes only a bus that meets or exceeds the safety specifications for school buses established by the state Department of Education, is painted national school bus chrome in the shade designated by the State Board of Elementary and Secondary Education, and is purchased from a dealer licensed under the provisions of Louisiana Revised Statutes 47:301
• School system: means any institution or facility which provides for education of children in grades one or above, which may include kindergarten or prekindergarten attached thereto. See Louisiana Revised Statutes 37:2352
• 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 or his duly appointed representatives. See Louisiana Revised Statutes 47:1692
• Secretary: means the secretary of the Department of Revenue. See Louisiana Revised Statutes 47:712
• Secretary: means the secretary of the Department of Revenue or an authorized designee. See Louisiana Revised Statutes 47:818.2
• 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
• secretary of revenue: means the secretary of the Department of Revenue for the state of Louisiana. See Louisiana Revised Statutes 47:337.6
• Secured party: means a creditor with a security interest in farm products. See Louisiana Revised Statutes 3:3652
• Secured party: means a person holding a security interest. See Louisiana Revised Statutes 37:3103
• 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

• sell: means any transfer, exchange, or barter in any manner or by any means for any consideration. See Louisiana Revised Statutes 47:842
• 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
• Seller: means an owner of residential real property, whether an individual, partnership, corporation, or trust, who sells or attempts to sell residential real property in a manner described in Louisiana Revised Statutes 9:3196
• Seller: means any person making sales, leases, or rentals of personal property or services. See Louisiana Revised Statutes 47:335.2
• Semitrailer: means every single vehicle without motive power designed for carrying property or passengers and so designed in conjunction and used with a motor vehicle that some part of its own weight and that of its own load rests upon or is carried by another vehicle and having itself one or more load-carrying axles. See Louisiana Revised Statutes 47:451
• 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
• Sequester: To separate. Sometimes juries are sequestered from outside influences during their deliberations.
• 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: means service rendered by an employee as herein defined. See Louisiana Revised Statutes 11:951.1
• Service address: means :

              (i) The location of the telecommunications equipment to which a customer's call is charged and from which the call originates or terminates, regardless of where the call is billed or paid. See Louisiana Revised Statutes 47:301

• 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.
• Severed: means the point at which the natural resources are severed from the surface of the earth or water. See Louisiana Revised Statutes 47:634
• 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
• Shared vehicle: means a vehicle that is available for sharing through a peer-to-peer vehicle sharing program. See Louisiana Revised Statutes 47:301
• Shared vehicle driver: means a person who has been authorized to drive the shared vehicle by the shared vehicle owner under a vehicle sharing program agreement. See Louisiana Revised Statutes 47:301
• Shared vehicle owner: means the registered owner, or a person or entity designated by the registered owner, of a shared vehicle made available for sharing to shared vehicle drivers through a peer-to-peer vehicle sharing program. See Louisiana Revised Statutes 47:301
• 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
• Shipping document: means a delivery document issued by a terminal or bulk plant operator in conjunction with the sale, transfer, or removal of motor fuel from the terminal or bulk plant that discloses the destination state. See Louisiana Revised Statutes 47:818.2
• short-term equipment rental dealer: shall mean a person or entity whose principal business is the short-term rental of tangible personal property classified under the code numbers 532412 and 532310 of the North American Industry Classification System published by the United States Bureau of the Census. See Louisiana Revised Statutes 47:301
• short-term rental: shall mean the rental of an item of tangible personal property for a period of less than three hundred sixty-five days, for an undefined period, or under an open-ended agreement. See Louisiana Revised Statutes 47:301
• 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
• Small refinery: means a refinery for which the average aggregate daily crude oil throughput for a calendar year, as determined by dividing the aggregate throughput for the calendar year by the number of days in the calendar year, does not exceed seventy-five thousand barrels. See Louisiana Revised Statutes 47:301
• Smokeless tobacco: means all smokeless tobacco including but not limited to fine cut, long cut, packed in pouches, snuff, snuff flower, chewing tobacco, cavendish, plugs, twists, shorts, refuse and other scraps, clippings and sweepings of tobacco, and other forms of loose tobacco, articles and products made of tobacco, or a tobacco substitute. See Louisiana Revised Statutes 47:842
• Smoking tobacco: includes granulated, plug cut, crimp cut, ready rubbed and any other kind and form of tobacco prepared in such manner as to be suitable for smoking in pipe or cigarette. See Louisiana Revised Statutes 47:842
• Society: means the Society of Louisiana Certified Public Accountants. See Louisiana Revised Statutes 37:101
• soil conservation district: means a governmental subdivision of this State, and a public body corporate and politic, organized in accordance with the provisions of this Part, for the purposes, with the powers, and subject to the restrictions set forth in this Part. See Louisiana Revised Statutes 3:1202
• Soil health: means the overall composition of the soil, including the amount of organic matter in and water holding capacity of the soil, and the continued capacity of soil to function as a vital living ecosystem that sustains plants, animals, and humans. See Louisiana Revised Statutes 3:1202
• Soil health practices: means agricultural practices that improve the health of soils, including but not limited to consideration of depth of topsoil horizons, water infiltration rate, organic carbon content, nutrient content, bulk density, biological activity, biological and microbiological diversity, and minimization of bare ground. See Louisiana Revised Statutes 3:1202
• 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
• Solicitation: means an act of asking, enticing, or requesting a student to read, review, or consider materials relating to an application for a credit card or to complete an application for a credit card. See Louisiana Revised Statutes 9:3577.2
• Special fuel: means any gas or liquid, other than gasoline or diesel fuel, used or suitable for use as motor fuel in an internal combustion engine or motor to propel any form of vehicle, machine, or mechanical contrivance. See Louisiana Revised Statutes 47:818.2
• Special fuel fleet dealer: means a person who produces or purchases compressed natural gas, liquefied natural gas, or liquefied petroleum gas and who maintains storage facilities for those fuels and delivers all or part of the fuel produced or stored into the fuel supply tank of a motor vehicle. See Louisiana Revised Statutes 47:818.2
• Special Fuels: means and includes all combustible gases and liquids used or suitable for use in an internal combustion engine or motor for the generation of power for motor vehicles, except such fuels as are subject to the tax imposed by Part I of Chapter 7 of Title 47 of the Louisiana Revised Statutes of 1950. See Louisiana Revised Statutes 47:801
• 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
• Special waste: means and includes the following:

  (a)  Spent bauxite (red mud) resulting from production of alumina. See Louisiana Revised Statutes 47:821

• Speech-language pathologist: means any person who represents himself to the public by title or by description of services, methods, or procedures as one who offers to provide or provides services involving the application of principles, methods, and procedures of the science and profession of speech-language pathology. See Louisiana Revised Statutes 37:2651
• Spouse: means a person who is legally married to a member of this system and shall not include a person who is legally separated from a member of this system by a judgment of separation. See Louisiana Revised Statutes 11:1002
• Stamp: means the impression, device, stamp, label, or print manufactured or printed as prescribed by the collector by the use of which the tax levied hereunder is paid. See Louisiana Revised Statutes 47:842
• Stamping agent: means a dealer that is authorized to affix tax stamps to packages or other containers of cigarettes under Louisiana Revised Statutes 47:842
• 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 and the District of Columbia. See Louisiana Revised Statutes 47:335.2
• State: means the State of Louisiana. See Louisiana Revised Statutes 3:1202
• 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
• State: means the state of Louisiana. See Louisiana Revised Statutes 39:503
• State Soil and Water Conservation Commission: means the agency created in Louisiana Revised Statutes 3:1202
• 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
• Storage: means and includes any keeping or retention in the taxing jurisdiction of tangible personal property for use or consumption within the taxing jurisdiction or for any purpose other than for sale at retail in the regular course of business. See Louisiana Revised Statutes 47:301
• 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
• storm shutter device: means materials and products manufactured, rated, and marketed specifically for the purpose of preventing window damage from storms. See Louisiana Revised Statutes 47:301
• 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: means an individual engaged in learning the theory and practice of electrology at a school of electrology. See Louisiana Revised Statutes 37:3051
• 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: means a person who is under twenty-one years of age and who attends an institution of postsecondary education, whether enrolled on a full-time or part-time basis. See Louisiana Revised Statutes 9:3577.2
• 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 instructor: means an individual learning the theory and practice of teaching electrology in an electrology school or an electrologist apprenticeship program. See Louisiana Revised Statutes 37:3051
• 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
• Subcontract: means an agreement to perform a portion of the scope of work contained in the principal contract including the entire cost of labor and materials of that part of the principal contract which is performed by the subcontractor. See Louisiana Revised Statutes 37:2150.1
• Subcontractor: means a person who contracts to perform a scope of work that is a part of the scope of work contained in the principal contract. See Louisiana Revised Statutes 37:2150.1
• 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
• Suitable for use: means the functional use of any liquid to power a vehicle irrespective of the liquid not being within the ASTM and/or Environmental Protection Agency specifications. See Louisiana Revised Statutes 47:818.2
• Summary suspension: means the suspension of a license, permit, certification, or registration that requires a person to cease practice immediately pending the results of a hearing. See Louisiana Revised Statutes 37:1164
• 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
• Supervising physician: means a physician who has been approved by the board to supervise a physician assistant. See Louisiana Revised Statutes 37:1360.22
• Supervision: means responsible direction and control, with the supervising physician assuming legal liability for the services rendered by the physician assistant in the course and scope of the physician assistant's employment. See Louisiana Revised Statutes 37:1360.22
• Supervisor: means one of the members of the governing body of a district, elected or appointed in accordance with the provisions of this Part. See Louisiana Revised Statutes 3:1202
• Supplier: means any person who sells or delivers special fuels to a user or dealer in this state for resale or use. See Louisiana Revised Statutes 47:801
• Supplier: means a person who is either of the following:

              (a) Subject to the general taxing jurisdiction of this state and is registered under Louisiana Revised Statutes 47:818.2

• 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
• Surviving entity: means a domestic business corporation or domestic unincorporated entity as it exists immediately after the consummation of an entity conversion under the Business Corporation Act. See Louisiana Revised Statutes 12:1602
• Suspension: means the withdrawal of the license, permit, certification, or registration to practice pharmacy in the state for a period of time. See Louisiana Revised Statutes 37:1164
• 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
• Tandem truck: means every motor propelled single vehicle designed for the conveyance of property or things for hauling purposes and having one front or steering axle and two rear or load carrying axles, even though one of said load carrying axles is not permanently affixed to the frame of the vehicle and may be removed therefrom. See Louisiana Revised Statutes 47:451
• Tangible net worth: means all business assets minus liabilities and intangible assets, including goodwill and other intangible assets. See Louisiana Revised Statutes 6:1382
• Tangible personal property: means and includes personal property which may be seen, weighed, measured, felt or touched, or is in any other manner perceptible to the senses. See Louisiana Revised Statutes 47:301
• Tax: means the amount of tax due under this Chapter, and any amount of interest due under this Chapter, unless the intention to give it a more limited meaning is disclosed by the context. See Louisiana Revised Statutes 47:821
• 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
• taxes: shall mean the sales and use taxes levied by the state of Louisiana under the provisions of Title 47 of the Louisiana Revised Statutes of 1950, and the sales and use taxes levied by local taxing authorities in Louisiana under the provisions of the Constitution of Louisiana, statutory laws authorizing the imposition of such taxes, and local sales and use tax ordinances. See Louisiana Revised Statutes 47:339
• 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
• Taxing authority: shall mean and include both the state and a statewide political subdivision and any political subdivision of the state authorized under the Constitution or laws of the state of Louisiana to levy and collect a sales and use tax, unless the context indicates otherwise. See Louisiana Revised Statutes 47:301
• Taxing jurisdiction: shall mean the area within the physical boundaries of the taxing authority. See Louisiana Revised Statutes 47:301
• Taxpayer: means any person liable to pay any tax or file any return under this Chapter, regardless of whether such person has paid any tax or filed the required return. See Louisiana Revised Statutes 47:821
• Telecommunications service: includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code, or protocol of the content for purposes of transmission, conveyance, or routing without regard to whether such service is referred to as voice over Internet protocol service or is classified by the Federal Communications Commission as an enhanced or value-added service. See Louisiana Revised Statutes 47:301
• Telemedicine: means the practice of health care delivery, diagnosis, consultation, treatment, and transfer of medical data by a physician using technology that enables the physician and a patient at two locations separated by distance to interact. See Louisiana Revised Statutes 37:1262
• 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 servitude: means the taking of lands for a limited time period where the lands are returned to the owner without substantial damage or destruction but shall not include barrow areas. See Louisiana Revised Statutes 38:281
• Terminal: means a motor fuel storage and distribution facility to which a terminal control number has been assigned by the Internal Revenue Service, to which motor fuel is supplied by pipeline or marine vessel, and from which motor fuel may be removed at a rack. See Louisiana Revised Statutes 47:818.2
• Terminal operator: means a person who owns, operates, or otherwise controls a terminal. See Louisiana Revised Statutes 47:818.2
• Testate: To die leaving a will.
• Testator: A male person who leaves a will at death.
• Testify: Answer questions in court.
• Therapeutic riding and rehabilitation center: means any Professional Association of Therapeutic Horsemanship International (PATH Intl. See Louisiana Revised Statutes 3:2073
• Things: means any property, movable and immovable, corporeal and incorporeal, and rights therein. See Louisiana Revised Statutes 37:1782
• 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 assessed value: means the assessed valuation of all property, including both homestead-exempt property, which shall be included on the assessment roll for the purposes of total assessed value, and nonexempt property as shown on the most recent assessment of the parish in which the governmental entity is located. See Louisiana Revised Statutes 39:503
• 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
• Tractor: means every vehicle designed, constructed, or used for drawing other vehicles. See Louisiana Revised Statutes 47:451
• 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
• Trailer: means every single vehicle without motive power designed for carrying property or passengers wholly on its own structure and designed to be drawn by a truck, tractor, or another motor vehicle and having two or more load carrying axles. See Louisiana Revised Statutes 47:451
• 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
• Transient merchant: as used in this Part means any person engaging temporarily in a retail or wholesale sale of goods, wares or merchandise, in any place in the State of Louisiana and who, for the purpose of conducting such business, occupies any lot, building, room or structure of any kind. See Louisiana Revised Statutes 37:1901
• Transmix: means the buffer or interface between two different products in a pipeline shipment or a mix of two different products within a refinery or terminal that results in an off-grade mixture. See Louisiana Revised Statutes 47:818.2
• Transport vehicle: means a tank truck vehicle designed or used to carry motor fuel over the highway and includes but is not limited to a straight truck, a straight truck/trailer combination, or a semitrailer combination rig. See Louisiana Revised Statutes 47:818.2
• 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.
• Truck: means every motor propelled single vehicle for the conveyance of property or things for hauling purposes and having one front or steering axle and one rear or load carrying axle. See Louisiana Revised Statutes 47:451
• Truck-tractor: means a motor vehicle designed and used primarily for drawing other vehicles and not so constructed as to carry a load other than a part of the weight of the vehicle and load drawn. See Louisiana Revised Statutes 47:451
• Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. ^{Source: OCC}
• Trust business: means the holding out by a person to the public by advertising, solicitation, or other means that the person is available to perform any service of a fiduciary in this state or another state. See Louisiana Revised Statutes 6:572
• 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 company: means a corporation or a limited liability trust company organized under this Chapter, including a trust company organized under 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 6:572
• 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
• Two-party exchange: means a transaction in which motor fuel is transferred from one licensed supplier or permissive supplier to another licensed supplier or permissive supplier pursuant to an exchange agreement, including a transfer from the person who holds the inventory position in taxable motor fuel in the terminal as reflected on the records of the terminal operator, and

              (a) Is completed prior to removal of the product from the terminal by the receiving exchange partner, and

              (b) Is recorded on the terminal operator's books and records with the receiving exchange partner as the supplier/permissive supplier that removes the motor fuel across the terminal rack for purposes of reporting the transaction to this state. See Louisiana Revised Statutes 47:818.2

• Unblended biodiesel: means a fuel comprised of mono-alkyl esters of long chain fatty acids derived from vegetable oils or animal fats, designated B100, and meeting the requirements of the definition provided for in D 6751 of the American Society of Testing and Materials (ATDM D 6751), before such fuel is blended with a petroleum-based diesel fuel. See Louisiana Revised Statutes 47:301
• 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
• Uphold: The decision of an appellate court not to reverse a lower court decision.
• 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
• use: include the donation of food items to a food bank as defined in Louisiana Revised Statutes 47:301
• Use tax: includes the use, the consumption, the distribution, and the storage as herein defined. See Louisiana Revised Statutes 47:301
• Used: means ,

  (a)  Keeping special fuels in storage and selling, using or otherwise dispensing, for the operation of motor vehicles. See Louisiana Revised Statutes 47:801

• used building component: shall mean any object produced or shaped by human workmanship or tools that is an element of structural, architectural, archaeological, historical, ornamental, cultural, utilitarian, decorative, or sentimental significance or interest, which has been and may be used as an adjunct to or component or ornament of any building or structure, regardless of monetary worth, age, size, shape or condition, that is immovable property or fixture, including but not limited to bricks, siding, gutters, downspouts, lightning rods, chimney roofs, lights, chandeliers, stoves, tubs, sinks, faucets, faucet handles, toilets, bidets, showers, fans, furnaces, air conditioners, water heaters, sprinkling systems, shelving, countertops, cabinets, built-in speakers, shutters, trim, rafters, roof tiles, roofing, studs, foundation, barge boards, paneling, stairs, risers, banisters, wiring, plumbing, hinges, door latches, door knobs, medallions, mantles, flooring, carpet, tiles, molding, wainscoting, pavers, doors, windows, sills, transoms, joists, mailboxes, signage, fountains, decking, gates, fences, planters, landscaping, plantings or portions thereof, or component parts of immovable property of any nature or kind whatsoever. See Louisiana Revised Statutes 37:1871
• Used directly: means used in the actual process of manufacturing or manufacturing for agricultural purposes. See Louisiana Revised Statutes 47:301
• User: means and includes every person who delivers or causes to be delivered any special fuels into the fuel supply tanks of motor vehicles owned or operated by him. See Louisiana Revised Statutes 47:801
• 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
• utility: shall mean a person regulated by the Public Service Commission or the council of the city of New Orleans who is assigned a North American Industry Classification System Code 22111, Electric Power Generation, as it existed in 2002. See Louisiana Revised Statutes 47:301
• Vapor products: include any electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device and any vapor cartridge or other container of nicotine in a solution or other form that is intended to be used with or in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device. See Louisiana Revised Statutes 47:842
• 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: means every device in, upon, or by which any person, property, or thing is or may be transported or drawn upon a public highway excepting devices moved by human power or used exclusively upon stationary rails or tracks; provided, that for the purpose of this Chapter, a bicycle or a ridden animal shall not be deemed a vehicle, and provided further that a trailer or semitrailer shall be held and deemed each to be and constitute a separate vehicle. See Louisiana Revised Statutes 47:451
• Vehicle sharing program agreement: means the terms and conditions applicable to a shared vehicle owner and a shared vehicle driver that govern the use of a shared vehicle through a peer-to-peer vehicle sharing program. See Louisiana Revised Statutes 47:301
• 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
• Vending machine: means any receptacle used to store taxable articles which vend such articles automatically. See Louisiana Revised Statutes 47:842
• Vending machine operator: means any person who controls the use of one or more vending machines as to the supply of cigarettes or any tobacco products in the machine or the receipts from cigarettes vended through such machines. See Louisiana Revised Statutes 47:842
• Verdict: The decision of a petit jury or a judge.
• Vertical service: means a service that is offered in connection with one or more telecommunications services which offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections. See Louisiana Revised Statutes 47:301
• Vessel: means and includes every description of watercraft used, or capable of being used, as a means of transportation on water. See Louisiana Revised Statutes 47:818.2
• 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.
• 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
• Voice mail service: means a service that enables the customer to store, send, or receive recorded messages services. See Louisiana Revised Statutes 47:301
• Voir dire: The process by which judges and lawyers select a petit jury from among those eligible to serve, by questioning them to determine knowledge of the facts of the case and a willingness to decide the case only on the evidence presented in court. "Voir dire" is a phrase meaning "to speak the truth."
• 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
• Warning: means a written notice issued to a person addressing possible aberrant conduct. See Louisiana Revised Statutes 37:1164
• 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
• Wholesale drug distribution: means distribution of legend drugs to a party other than the consumer or patient, including but not limited to distribution by manufacturers, repackers, own label distributors, jobbers, and wholesale drug distributors. See Louisiana Revised Statutes 37:1164
• Wholesale drug distributor: means any person who sells legend drugs to a party other than the consumer or the patient, including but not limited to manufacturers, repackers, own label distributors, jobbers, brokers, agents, and pharmacies. See Louisiana Revised Statutes 37:1164
• 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