Terms Used In Louisiana Revised Statutes > Title 11 > Subtitle IV > Chapter 2 - Firemen's Pension and Relief Funds

• 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
• 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: 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 11:1902
• 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 mortality and interest tables as shall be adopted by the board of trustees in accordance with the provisions of Louisiana Revised Statutes 11:1902
• 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
• Adopter: means a person who is legally competent to enter into a contract and who is adopting or buying a dog or cat from a releasing agency. See Louisiana Revised Statutes 3:2471
• 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.
• 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 document of participation between a participating employer and the board, that sets forth the requirements and procedures for covering the employees of such participating employer under this system. See Louisiana Revised Statutes 11:1902
• 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 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
• Airport authority: means the owner of any airport or landing field, or the governing authority of any airport district. See Louisiana Revised Statutes 2:801
• Airport construction or development priority program: means the priority list of projects submitted by the department and approved by the joint committee pursuant to this Chapter. See Louisiana Revised Statutes 2:801
• 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.
• 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

• Amortization: Paying off a loan by regular installments.
• 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
• Anesthesia: means a drug-induced loss of consciousness, by use of any anesthetic induction agent or otherwise, during which patients are not arousable even by painful stimulation, as defined by the Louisiana State Board of Medical Examiners. See Louisiana Revised Statutes 40:1160.2
• Animal care facility: means an animal control center or animal shelter, maintained by or under contract with any state, parish, or municipality, whose mission or practice is protecting the welfare of animals and the placement of animals in permanent homes or with animal rescue organizations. See Louisiana Revised Statutes 3:2511
• 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
• Animal rescue organization: means any not-for-profit organization which has tax-exempt status under Section 501(c)(3) of the Internal Revenue Code, whose mission and practice is the rescue of animals and the placement of those animals in permanent homes, and which does not obtain dogs or cats from a breeder or broker for payment or compensation. See Louisiana Revised Statutes 3:2511
• 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 fund: means the fund in which shall be held the reserves for liabilities of retirees and beneficiaries. See Louisiana Revised Statutes 11:1732
• Annuity reserve fund: means the fund in which shall be held the reserves for liabilities or retirees and beneficiaries. See Louisiana Revised Statutes 11:1902
• Annuity savings fund: means the fund to which all accumulated contributions of members are credited. See Louisiana Revised Statutes 11:1732
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Anything of value: means any thing of value. See Louisiana Revised Statutes 4:421
• 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
• 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
• Arrest: Taking physical custody of a person by lawful authority.
• association: means a corporation, or unincorporated association, owned by or composed of the unit owners and through which the unit owners manage and regulate the condominium. See Louisiana Revised Statutes 9:1121.103
• association: means a nonprofit corporation, unincorporated association, or other legal entity, which is created pursuant to a declaration, whose members consist primarily of lot owners, and which is created to manage or regulate, or both, the residential planned community. See Louisiana Revised Statutes 9:1141.2
• Association property: means all the property either held by the association or commonly held by the members of the association, or both, and lots privately held by members of the association. See Louisiana Revised Statutes 9:1141.2
• 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
• 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
• 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.
• 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: 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 11:1902
• Bequest: Property gifted by will.
• 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
• 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
• Board: means the Agricultural Industry Board established by La. See Louisiana Revised Statutes 3:3703
• board of trustees: means the board of trustees of this system. See Louisiana Revised Statutes 11:1732
• Breeder: means a person who holds a class A license pursuant to the federal Animal Welfare Act, Louisiana Revised Statutes 3:2511
• 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 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

• 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
• Cat: means a member of the Felis catus family. See Louisiana Revised Statutes 3:2511
• 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
• 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 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
• Chairman: means the chairman of the commission. See Louisiana Revised Statutes 3:3803
• 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
• 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.
• Club: means any club, corporation, association, or individual under the authority of the commission. See Louisiana Revised Statutes 4:85
• 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 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
• 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
• 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 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 agriculture and forestry or his duly authorized representative acting at his direction. See Louisiana Revised Statutes 3:3112
• 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
• 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 area: means property owned or otherwise maintained, repaired, or administered by the association for the benefit, use, and enjoyment of its members. See Louisiana Revised Statutes 9:1141.2
• Common elements: means the portion of the condominium property not a part of the individual units. See Louisiana Revised Statutes 9:1121.103
• Common expenses: means :

  (a)  Expenses of administration, maintenance, repair, and replacement of the common elements. See Louisiana Revised Statutes 9:1121.103

• Community documents: means the articles of incorporation, bylaws, plat, declarations, covenants, conditions, restrictions, rules and regulations, or other written instruments, including any amendment thereto, by which the association has the authority to exercise any of its powers to manage, maintain, or otherwise affect the association property or which otherwise govern the use of association property. See Louisiana Revised Statutes 9:1141.2
• 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}
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• 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
• 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.
• 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
• Condominium property: means all interests in land, improvements thereon, and all servitudes and rights attaching to the condominium. See Louisiana Revised Statutes 9:1121.103
• Confidential information: means at least one of the following:

              (a) Patient-level data elements that could be used alone or in combination with other available data elements to identify a patient. See Louisiana Revised Statutes 40:1173.2

• Construction or development project: means a program of construction or development, either new or continuing, that will be planned and implemented with the primary goal of improving aviation activities in the state. See Louisiana Revised Statutes 2:801
• 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
• Contact: is a sex-sharing or needle-sharing partner, a person who has had contact with blood or body fluids to which universal precautions apply through percutaneous inoculation or contact with an open wound, non-intact skin, or mucous membrane, or a person who has otherwise been exposed to an HIV-infected person in such a way that infection may have occurred as defined by the Louisiana Department of Health regulations based upon guidelines of the United States Centers for Disease Control and Prevention. See Louisiana Revised Statutes 40:1171.2
• Continuance: Putting off of a hearing ot trial until a later time.
• 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
• 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
• Counterclaim: A claim that a defendant makes against a plaintiff.
• Courses: means one of the following:

              (a) Academic courses that the successful completion of which would result in earned credit that may be transferred to a public postsecondary education institution and applied toward an undergraduate degree. See Louisiana Revised Statutes 17:2942

• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Decedent: A deceased person.
• Deceptively similar: means misleading to a reasonable person. See Louisiana Revised Statutes 3:4743
• Declarant: means :

  (a)  If the condominium has not yet been created, any person who offers to dispose of or disposes of his interest in a unit not previously disposed of; or

  (b)  If the condominium has been created, any person who has executed a declaration, or an amendment to a declaration to add additional property to the condominium regime, other than persons holding interests in the property solely as security for a debt or persons whose interest in the property will not be conveyed to unit owners. See Louisiana Revised Statutes 9:1121.103

• declaration: means the instrument by which immovable property is made subject to this Part. See Louisiana Revised Statutes 9:1121.103
• Declaration: means any instrument, however denominated, that establishes or regulates, or both, a residential planned community, and any amendment thereto. See Louisiana Revised Statutes 9:1141.2
• Deed: The legal instrument used to transfer title in real property from one person to another.
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Dental treatment: means those practices and procedures which fall within the definition of the practice of "dentistry" as that term is defined in Louisiana Revised Statutes 40:1161.1
• Department: means the Department of Transportation and Development. See Louisiana Revised Statutes 2:801
• 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 3:3112
• Department: means the Louisiana Department of Health or its successor in the role of designated state agency under Title XIX of the Social Security Act or any successor Act including, but not limited to, block grants or other funding for medical care of the poor. See Louisiana Revised Statutes 40:1167.3
• Department: means the Louisiana Department of Health. See Louisiana Revised Statutes 40:1173.2
• 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.
• Devise: To gift property by will.
• 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
• 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
• Disability: means a condition which in the determination of the board renders an employee permanently and totally disabled, by bodily injury or disease, from performing the duties and responsibilities of his position; provided, however, 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 11:1902
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• 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
• 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
• Dog: means a member of the Canis familiaris family, or hybrid thereof. See Louisiana Revised Statutes 3:2511
• Donee: The recipient of a gift.
• Donor: The person who makes a gift.
• Dual enrollment: means the enrollment of a secondary school student in a postsecondary course for which both secondary school and postsecondary credit may be earned. See Louisiana Revised Statutes 17:2942
• 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
• 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
• Earnings: shall mean the full rate of compensation paid to the member (employee); however, in computing the earnings of an employee for retirement purposes, the amount of overtime earnings to be used in the computation of earnings cannot exceed the average amount of overtime earnings received for the six-year period immediately preceding retirement. See Louisiana Revised Statutes 11:1902
• 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 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: means any person who is employed as a permanent employee of a parish who works at least twenty-eight hours a week and whose compensation is paid wholly or partly by said parish, but excluding all persons employed by a parish or city school board, and all persons eligible for any other public retirement system in this state. See Louisiana Revised Statutes 11:1902
• Employer: means any parish in the state of Louisiana, except Orleans and East Baton Rouge Parishes, or the police jury or any other governing body of a parish which employs and pays persons serving the parish. See Louisiana Revised Statutes 11:1902
• 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.
• 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.
• 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.
• Examination: means a pelvic or rectal examination. See Louisiana Revised Statutes 40:1160.2
• 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

• 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.
• 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}
• 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
• 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
• final compensation: means the average monthly earnings during the sixty highest consecutive months of employment or the sixty highest successive joined months of employment if interruption of service occurred. See Louisiana Revised Statutes 11:1902
• firm: means any partnership, association, or other unincorporated business organization. See Louisiana Revised Statutes 3:4201
• 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
• Food product: means any edible product sold or offered for retail sale that is intended for human consumption. See Louisiana Revised Statutes 3:4743
• 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}
• Forest products: include the following:

  (a)  Products that are derived from woody biomass. See Louisiana Revised Statutes 3:4423

• 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
• Gasohol: means a blended motor fuel composed of gasoline and fuel grade alcohol. 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
• Grantor: The person who establishes a trust and places property into it.
• gross apportionable income or loss: means the general class of gross income designated as apportionable income by Louisiana Revised Statutes 47:287.701
• 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.
• Health care: means any act or treatment which was performed or furnished or which should have been performed or furnished by any person covered by this Part for, to, or on behalf of, a patient during the medical care, treatment or confinement of the patient. See Louisiana Revised Statutes 40:1237.1
• Healthcare provider: means a physician or other healthcare practitioner licensed, certified, registered, or otherwise authorized to perform specified healthcare services consistent with state law. See Louisiana Revised Statutes 40:1160.2
• HIPAA: means the Health Insurance Portability and Accountability Act, Pub. See Louisiana Revised Statutes 40:1173.2
• HIV-related test: is a test which is performed solely to diagnose infection with human immunodeficiency virus (HIV). See Louisiana Revised Statutes 40:1171.2
• In forma pauperis: In the manner of a pauper. Permission given to a person to sue without payment of court fees on claim of indigence or poverty.
• 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
• Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. ^{Source: FDIC}
• 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
• informed consent: means consent to any dental treatment or course of dental treatment given by a patient:

              (1) After the patient has been informed in general terms of the nature and purpose of the dental treatment or course of dental treatment and those risks of death, brain damage, quadriplegia, paraplegia, the loss or loss of function of an organ or limb, or disfiguring scars, if any, associated with such dental treatment or course of dental treatment which would ordinarily have been disclosed under the same or similar circumstances by dentists with the same or similar training and experience; and

              (2) After the patient has been given an opportunity to ask questions concerning such dental treatment or course of dental treatment and his questions, if any, have been answered in a satisfactory manner. See Louisiana Revised Statutes 40:1161.1

• Institution: means any institution of higher education in this state having an athlete contract with an athlete. See Louisiana Revised Statutes 4:421
• 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.
• 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}
• 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.
• 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
• 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 committee: means the House Committee on Transportation, Highways and Public Works and the Senate Committee on Transportation, Highways and Public Works, functioning as a joint legislative committee. See Louisiana Revised Statutes 2:801
• Joint resolution: A legislative measure which requires the approval of both chambers.
• 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
• 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 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
• 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.
• Learner: means any person enrolled in a medical, nursing, or allied health education program. See Louisiana Revised Statutes 40:1160.2
• Legatee: A beneficiary of a decedent
• License: means a document issued by the commissioner authorizing the holder to engage in the profession indicated thereon. See Louisiana Revised Statutes 3:3803
• Limited common elements: means those common elements reserved in the condominium declaration for the exclusive use of a certain unit or certain units. See Louisiana Revised Statutes 9:1121.103
• 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 cattle, buffalo, bison, oxen, and other bovine; horses, mules, donkeys, and other equine; sheep; goats; swine; domestic rabbits; fish, turtles, and other animals identified with aquaculture that are located in artificial reservoirs or enclosures that are both on privately owned property and constructed so as to prevent, at all times, the ingress and egress of fish life from public waters; imported exotic deer and antelope, elk, farm-raised white-tailed deer, farm-raised ratites, and other farm-raised exotic animals; chickens, turkeys, and other poultry; and animals placed under the jurisdiction of the commissioner of agriculture and forestry and any hybrid, mixture, or mutation or any such animal. See Louisiana Revised Statutes 3:3002
• Lot: means any plot or parcel of land designated for separate ownership shown on a recorded subdivision plat for a residential development or the boundaries of which are otherwise described in a recorded instrument, other than common area, within the jurisdiction of the residential community as such area is described in the community documents. See Louisiana Revised Statutes 9:1141.2
• 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
• 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
• Medical board: means the board of physicians which shall arrange for or review medical examinations as required by this Chapter or applicable state laws. See Louisiana Revised Statutes 11:1902
• Member: means a contributing employee who is covered under the provisions of this Chapter. See Louisiana Revised Statutes 11:1732
• 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
• Minor child: means an unmarried child under the age of eighteen years who is: the issue of a marriage; the legally adopted child of a member of this system; the natural child of a female member of this system; 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 father has formally acknowledged the child; or, who had a disability at the time of the member's death and who remains in such disability status. See Louisiana Revised Statutes 11:1902
• Misbrand: means to intentionally identify or label a food product in a false or misleading way. See Louisiana Revised Statutes 3:4743
• 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
• 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 unit: means a container or means of conveyance from which cut flowers or nursery stock are sold. See Louisiana Revised Statutes 3:3803
• Mortgage loan: A loan made by a lender to a borrower for the financing of real property. ^{Source: OCC}
• Mortgagee: The person to whom property is mortgaged and who has loaned the money.
• 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 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
• 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.
• Nonpublic school: means any nonprofit elementary or secondary school within the state of Louisiana or which may hereafter be established within the state of Louisiana, offering education to the children of this state in any grades from grades one through twelve, wherein a pupil may fulfill the requirements of the Compulsory School Attendance Law and is in compliance with the Civil Rights Acts of 1964. See Louisiana Revised Statutes 17:2990.2
• 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
• Offer for sale: means to sell, offer for sale or adoption, barter, auction, give away, or otherwise dispose of a dog or cat. See Louisiana Revised Statutes 3:2511
• official device: means any device prescribed or authorized by the commissioner for use in applying any official mark. See Louisiana Revised Statutes 3:4201
• Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.
• Other similar services: includes but is not limited to the drilling of oil and gas wells. See Louisiana Revised Statutes 47:287.701
• 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 of livestock: means any person owning or having control of livestock. See Louisiana Revised Statutes 3:3002
• 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
• participating employer: shall mean :

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

• Patient: means a person who receives or has received medical treatment or services from an individual or institution licensed to provide medical treatment in this state. See Louisiana Revised Statutes 40:1160.2
• Patient: means a natural person who receives dental treatment. See Louisiana Revised Statutes 40:1161.1
• Pension accumulation fund: means the fund to which shall be credited all payments to the system, exclusive of those amounts to be credited to the annuity savings and expense funds. See Louisiana Revised Statutes 11:1732
• 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
• Permit: means a document issued by the commissioner authorizing the holder to engage in the occupation indicated thereon. See Louisiana Revised Statutes 3:3803
• 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 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, partnership, limited liability company, limited liability partnership, corporation, trust, firm, company, or other entity doing business in Louisiana. See Louisiana Revised Statutes 3:4743
• Personal healthcare representative: has the meaning as ascribed in Louisiana Revised Statutes 40:1160.2
• Physician: means a person with a license or permit to practice medicine in this state. See Louisiana Revised Statutes 40:1237.1
• 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 3:1
• 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
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Plan A: means the revised plan to replace a combination of the regular and supplemental plans, to be effective October 1, 1978, as outlined in Part III of this Chapter. See Louisiana Revised Statutes 11:1732
• Plan A: means the revised plan to replace a combination of the regular and supplemental plans, to be effective January 1, 1980, as outlined in Part III. See Louisiana Revised Statutes 11:1902
• 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
• Plan B: means the revised plan to replace the regular plan, to be effective January 1, 1980, as outlined in Part IV. See Louisiana Revised Statutes 11:1902
• Plan C: means the plan to be effective July 1, 1997, as outlined in Part IV-A of this Chapter. See Louisiana Revised Statutes 11:1902
• planned community: means a real estate development, used primarily for residential purposes, in which the owners of separately owned lots are mandatory members of an association by virtue of such ownership. See Louisiana Revised Statutes 9:1141.2
• Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
• Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
• Political subdivision: means 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
• 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}
• Practice of school counseling: means the rendering, offering to render, or supervising those who render to individuals or groups of pupils within the elementary, secondary, and postsecondary schools services involving the application of counseling procedures for learning how to solve problems and make decisions. See Louisiana Revised Statutes 17:3002
• prepared: means slaughtered, canned, salted, rendered, boned, cut up, or otherwise manufactured or processed. See Louisiana Revised Statutes 3:4201
• 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.
• 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
• Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
• 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
• Public highway: means any public way except those highways provided for in Louisiana Revised Statutes 3:3002
• Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
• 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 3:4602
• Ratite: means a flightless bird with a flat chestbone of the order Ratitae including but not limited to ostrich (Struthio camelus), rhea (Rhea americana), emu (Dromaius novaehollandiae), and cassowary (Casuarius). See Louisiana Revised Statutes 3:3112
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Registered athlete agent: means an athlete agent registered with the division under the provisions of this Chapter. See Louisiana Revised Statutes 4:421
• 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 plan: means the original plan that became effective upon the establishment of the retirement system in 1953, as amended, excluding the supplemental plan. See Louisiana Revised Statutes 11:1902
• Remand: When an appellate court sends a case back to a lower court for further proceedings.
• 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
• 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.
• Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
• Retail pet store: means a retail establishment where dogs or cats are sold, exchanged, bartered, or offered for sale as pet animals to the general public at retail. See Louisiana Revised Statutes 3:2511
• 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
• Revision date: means January 1, 1980, the effective date of the establishment of Plan A and Plan B. See Louisiana Revised Statutes 11:1902
• Rice: means the whole or broken kernels obtained from the species Oryza sativa L. See Louisiana Revised Statutes 3:4743
• 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 counselor: is a member of the school faculty who by training and background is qualified to engage in educational and vocational counseling and advisement. See Louisiana Revised Statutes 17:3002
• Secretary: means the secretary of the commission. See Louisiana Revised Statutes 3:3803
• Secretary: means the secretary of the Louisiana Department of Health. See Louisiana Revised Statutes 40:1167.3
• Secretary: means the secretary of the Louisiana Department of Health. See Louisiana Revised Statutes 40:1173.2
• 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
• Service certificate: means a statement of a member's total creditable service as approved by the board. See Louisiana Revised Statutes 11:1902
• Service date: means the date of enrollment of a member into the system. See Louisiana Revised Statutes 11:1902
• Service of process: The service of writs or summonses to the appropriate party.
• 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
• 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.
• 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.
• Sterilization: means the surgical removal of the reproductive organs of a dog or cat in order to render the animal unable to reproduce. See Louisiana Revised Statutes 3:2471
• student: means any child or children between the ages of six and fifteen whose attendance at a public or private day school is required by Louisiana Revised Statutes 17:2990.2
• Subpoena: A command to a witness to appear and give testimony.
• Subpoena duces tecum: A command to a witness to produce documents.
• 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
• Supplemental plan: means the supplementary plan established by Act No. See Louisiana Revised Statutes 11:1902
• 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 11:1902
• 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
• Teaching purposes: means a nondiagnostic or nontherapeutic examination that is solely for the education of the learner. See Louisiana Revised Statutes 40:1160.2
• Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
• Testify: Answer questions in court.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• third person: means any persons other than the athlete agent or the athlete. See Louisiana Revised Statutes 4:421
• Total annual income: means the total amount actually earned in the tax year as reflected in the federal or state income tax return. See Louisiana Revised Statutes 17:2990.2
• 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

• 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
• 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

• Unit: means a part of the condominium property subject to individual ownership. See Louisiana Revised Statutes 9:1121.103
• 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
• USDA: means the United States Department of Agriculture. See Louisiana Revised Statutes 3:2511
• 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
• 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
• 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.