Sections
Part I General Provisions and Provisions for Members Not Enrolled in a Subplan 11:2211 – 11:2235
Part II Hazardous Duty Subplan 11:2241.1 – 11:2241.8
Part III Nonhazardous Duty Subplan 11:2242.1 – 11:2242.8

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Terms Used In Louisiana Revised Statutes > Title 11 > Subtitle III > Chapter 8 - Municipal Police Employees' Retirement System

  • Accumulated contributions: means the sum of all amounts deducted from a member's compensation and credited to his individual account in the annuity savings fund. See Louisiana Revised Statutes 11:1732
  • 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
  • Actuarial equivalent: shall mean a benefit of equal value when computed upon the basis of such mortality and interest tables as shall be adopted by the board of trustees. See Louisiana Revised Statutes 11:1732
  • 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
  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • 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
  • 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
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • 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 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 product: means crops, livestock, poultry, and aquacultural, floracultural, horticultural, silvicultural, or viticultural products. See Louisiana Revised Statutes 3:3602
  • 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
  • Amortization: Paying off a loan by regular installments.
  • 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 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
  • 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
  • Appraisal: A determination of property value.
  • 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
  • articles of incorporation: as used in this Chapter shall be deemed to include the articles of conversion of a converted corporation. See Louisiana Revised Statutes 17:2817
  • Attending physician: means the physician who has primary responsibility for the treatment and care of the patient. See Louisiana Revised Statutes 40:1155.2
  • 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
  • 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.
  • Beneficiary: means the person designated in writing by a member to receive any benefits to which he may be entitled under this Chapter. See Louisiana Revised Statutes 11:1732
  • 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
  • board of trustees: means the board of trustees of this system. See Louisiana Revised Statutes 11:1732
  • Board of trustees: shall mean the board provided for in Louisiana Revised Statutes 11:2213
  • Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
  • Commission: means the Louisiana Agricultural Commodities Commission. See Louisiana Revised Statutes 3:3402
  • 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 the Department of Agriculture and Forestry or his duly authorized designee. See Louisiana Revised Statutes 3:3391.3
  • 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
  • Condominium parcel: means a unit together with the undivided interest in the common elements which is an inseparable component part of the unit. See Louisiana Revised Statutes 9:1121.103
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Cooperative: means a corporation organized under this Chapter and a corporation which becomes subject to this Chapter in the manner provided in this Chapter. See Louisiana Revised Statutes 17:2803
  • 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
  • Creditable service: means all periods of time for which credit is allowed towards any benefits of this Chapter. See Louisiana Revised Statutes 11:1732
  • Creditable service: shall mean service for which credit is allowable as provided in Louisiana Revised Statutes 11:2213
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • declaration: means the instrument by which immovable property is made subject to this Part. See Louisiana Revised Statutes 9:1121.103
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Department: means the Louisiana Department of Agriculture and Forestry. See Louisiana Revised Statutes 3:3402
  • 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
  • Disability: means a condition which in the determination of the board renders an employee permanently and totally disabled, by bodily injury or disease, leaving him incapable of any employment, provided that such condition is not, directly or indirectly, the result of military service, engaging in a felonious criminal enterprise, habitual drunkenness or use of narcotics, intentionally self-inflicted injury, or declared war or enemy action. See Louisiana Revised Statutes 11:1732
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Distributing: means engaging in the business of a distributor as defined in Paragraph (7). See Louisiana Revised Statutes 3:3502
  • 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
  • Donor: The person who makes a gift.
  • 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
  • Earnings: means the full amount of compensation earned by a member for service rendered as an employee, excluding bonuses or fees in excess of regular salary or retainer, overtime pay, or payments relative to termination of employment including but not limited to accrued sick or annual leave and severance pay. See Louisiana Revised Statutes 11:1732
  • Employee: means a person including an elected official, actively employed by a participating employer on a permanent, regularly scheduled basis of at least an average of thirty-five hours per week. See Louisiana Revised Statutes 11:1732
  • 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
  • Enrolled bill: The final copy of a bill or joint resolution which has passed both chambers in identical form. It is printed on parchment paper, signed by appropriate officials, and submitted to the President/Governor for signature.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Established date of operation: means the date on which the agricultural operation, including forestry activities, commenced operation. See Louisiana Revised Statutes 3:3602
  • Ex officio: Literally, by virtue of one's office.
  • Executor: A male person named in a will to carry out the decedent
  • Extradition: The formal process of delivering an accused or convicted person from authorities in one state to authorities in another state.
  • 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.
  • 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
  • Final compensation: means the average monthly earnings during the highest sixty consecutive months or joined months if service was interrupted. See Louisiana Revised Statutes 11:1732
  • Fiscal year: shall mean the twelve-month period ending on June 30th of each year. See Louisiana Revised Statutes 11:1732
  • 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
  • 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
  • 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.
  • 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
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • 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 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

  • 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
  • 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.
  • 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
  • Handling: means engaging in the business of a handler as defined in Paragraph (9). See Louisiana Revised Statutes 3:3502
  • Health care provider: means any home health agency, hospice, hospital, or nursing facility. See Louisiana Revised Statutes 40:1155.2
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • LaPOST: means Louisiana Physician Order for Scope of Treatment as provided in Louisiana Revised Statutes 40:1155.2
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Licensed emergency medical services practitioner: means a licensed emergency medical services practitioner as defined in Louisiana Revised Statutes 40:1155.2
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Life-limiting and irreversible condition: means a continual profound comatose state with no reasonable chance of recovery or a condition caused by injury, disease, or illness which within reasonable medical judgment would usually produce death within six months, for which the application of life-sustaining procedures would serve only to postpone the moment of death and for which the life-sustaining procedures would be a burden and not a benefit to the qualified patient, except as provided in the definition of "life-sustaining procedure" herein. See Louisiana Revised Statutes 40:1155.2
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Major amendments: means amendments to any marketing order or agreement which are made pursuant to Louisiana Revised Statutes 3:3502
  • 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 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
  • Medical board: shall mean the State Medical Disability Board. See Louisiana Revised Statutes 11:2213
  • Member: means each incorporator of a cooperative and each person admitted to and retaining membership therein, and shall include a husband and wife admitted to joint membership. See Louisiana Revised Statutes 17:2803
  • Member: means a contributing employee who is covered under the provisions of this Chapter. See Louisiana Revised Statutes 11:1732
  • 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
  • Membership service: shall mean service as an employee or elected official while a member of this system. See Louisiana Revised Statutes 11:2213
  • 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
  • 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.
  • 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 storage: means any storage for which a warehouse receipt has not been issued. See Louisiana Revised Statutes 3:3402
  • Oversight: Committee review of the activities of a Federal agency or program.
  • 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
  • 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
  • participating employer: shall mean :

                (i) Any incorporated city, town, or village in the state of Louisiana. See Louisiana Revised Statutes 11:1732

  • 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.
  • 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 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: includes any natural person, firm, association, corporation, business trust, partnership, state or political subdivision or agency thereof, or any body politic. See Louisiana Revised Statutes 17:2803
  • 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
  • Personal health care representative: means a person who has authority in accordance with Louisiana law to act on behalf of an individual who is an adult or an emancipated minor in making decisions related to health care because of incapacity. See Louisiana Revised Statutes 40:1155.2
  • Personal property: All property that is not real property.
  • Physician: means a physician or surgeon licensed by the Louisiana State Board of Medical Examiners or by the official licensing authority of another state. See Louisiana Revised Statutes 40:1155.2
  • 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
  • Plan B: means the revised plan to replace the regular plan, to be effective October 1, 1978, as outlined in Part IV of this Chapter. See Louisiana Revised Statutes 11:1732
  • 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
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Processing: means engaging in the business of a processor as defined in Paragraph (17). See Louisiana Revised Statutes 3:3502
  • 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 marketing: means any or all operations which are performed by any producer in preparing for market. See Louisiana Revised Statutes 3:3502
  • 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
  • Qualified patient: means a patient diagnosed and certified in writing as having a life-limiting and irreversible condition by the attending physician or personal physician of the patient. See Louisiana Revised Statutes 40:1155.2
  • Quorum: The number of legislators that must be present to do business.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Regulated article: means any infested material. See Louisiana Revised Statutes 3:3391.3
  • 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.
  • 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
  • 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 allowance: shall mean any benefit paid to a member under Louisiana Revised Statutes 11:2213
  • retirement system: means the Municipal Employees' Retirement System of Louisiana, established as of January 1, 1955, defined in Chapter 4, Title 11 of the Louisiana Revised Statutes, and as subsequently amended. See Louisiana Revised Statutes 11:1732
  • 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
  • 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
  • Service: shall mean service rendered as an employee as described in Paragraph (11) of this Section. See Louisiana Revised Statutes 11:2213
  • 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
  • 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

  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • 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 spouse: means a legal spouse who was married to a member at the time of the member's death and for at least twelve months immediately prior thereto. See Louisiana Revised Statutes 11:1732
  • system: shall mean the Municipal Police Employees' Retirement System as established in Louisiana Revised Statutes 11:2213
  • 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
  • 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
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • Trustee: A person or institution holding and administering property in trust.
  • Unit: means a part of the condominium property subject to individual ownership. See Louisiana Revised Statutes 9:1121.103
  • Venue: The geographical location in which a case is tried.
  • 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