Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 1 > Part I > Subpart CCC – Louisiana State University Agricultural Center Grant Walker Educational Center
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| § 47:120.361 | Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion o |
Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 1 > Part I > Subpart CCC - Louisiana State University Agricultural Center Grant Walker Educational Center
- 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
- Board of trustees: shall mean the board provided for in La. See Louisiana Revised Statutes 11:2213
- Creditable service: shall mean service for which credit is allowable as provided in La. See Louisiana Revised Statutes 11:2213
- Department: means the Department of Agriculture and Forestry. See Louisiana Revised Statutes 3:1
- 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
- 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
- Member: shall include any employee, as defined in Paragraph (11) of this Section, included in the membership of this system as provided in La. See Louisiana Revised Statutes 11:2213
- person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
- Quorum: The number of legislators that must be present to do business.
- Retirement: shall mean withdrawal from active service with a retirement allowance granted under the provisions of this Chapter. See Louisiana Revised Statutes 11:2213
- Service: shall mean service rendered as an employee as described in Paragraph (11) of this Section. See Louisiana Revised Statutes 11:2213
- system: shall mean the Municipal Police Employees' Retirement System as established in La. See Louisiana Revised Statutes 11:2213