Sections
Part I General Provisions 37:831 – 37:855
Part II Preneed Funeral Plans 37:861 – 37:867
Part III Crematory and Cremation Regulation 37:871 – 37:885
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Terms Used In Louisiana Revised Statutes > Title 37 > Chapter 10 - Embalming and Funeral Directors

  • 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 Part VII of this Chapter. See Louisiana Revised Statutes 11:1581
  • Active licensee: means an individual that holds a funeral director or embalmer and funeral director license issued by the board and who has complied with all requirements of this Chapter. See Louisiana Revised Statutes 37:831
  • Actuarial equivalent: shall mean a benefit of equal value when computed upon the basis of such mortality tables as shall be adopted by the board of trustees, and regular interest. See Louisiana Revised Statutes 11:1581
  • Addiction: means the physiological or psychological dependency on drugs or alcohol. See Louisiana Revised Statutes 37:831
  • 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
  • Agency: means and includes the boards, commissions, departments, agencies, offices, officers, and other instrumentalities, or any or all of these, within the executive branch of state government which are abolished by this Title or which are transferred and placed within departments of the state government created and established or continued by this Title or transferred to and placed within the office of the governor as provided by this Title. See Louisiana Revised Statutes 36:3
  • Agency: as used in this Chapter shall have the same meaning ascribed to it as provided in Louisiana Revised Statutes 39:1556
  • 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
  • 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
  • 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.
  • Annuity: shall mean payments for life derived from the "accumulated contributions" of a member. See Louisiana Revised Statutes 11:1581
  • 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
  • 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
  • Approved provider: means any continuing education provider approved by the board. See Louisiana Revised Statutes 37:831
  • Architectural-engineering corporation: means a corporation organized pursuant to this Chapter for the practice of architecture as provided for by Louisiana Revised Statutes 12:1171
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assembled: means the process of putting together all component parts of an item of equipment by the manufacturer where the assembly plant is located within the territorial borders of the state of Louisiana. See Louisiana Revised Statutes 39:1556
  • Assistant secretary: means the officer designated by law or by the secretary of each department to carry out the duties and functions of an office within certain departments, except an office of management and finance and the office of state police of the Department of Public Safety and Corrections. See Louisiana Revised Statutes 36:3
  • Association: means a partnership, a combination or group of individuals, or an unincorporated organization of persons having a common interest. See Louisiana Revised Statutes 37:831
  • Athlete: means a student who resides in this state, or a student who does not reside in this state but has informed in writing an institution of higher education in this state of the student's intent to participate in that school's intercollegiate sports contests, and who is characterized by either of the following:

    (i)  Is eligible to participate in junior high, high school, or intercollegiate sports contests as a member of a sports team of a junior high, high school, or institution of higher education which is located in this state and which is a member of a federation or association. See Louisiana Revised Statutes 4:421

  • Athlete agent: means any person who recruits or solicits an athlete to enter into an agent contract or professional sport services contract with any person, or who offers anything of value to any person to induce an athlete to enter into an agreement by which any person will represent the athlete, or who for anything of value procures, offers, promises, or attempts to obtain employment for an athlete with a professional sports team. See Louisiana Revised Statutes 4:421
  • Athlete contract: means any contract or agreement executed by a student athlete with an educational institution or school concerning the student's participation in that institution's intercollegiate sport contests or interscholastic athletic activities. See Louisiana Revised Statutes 4:421
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Attest: means providing the following services, subject to the exceptions provided for in La. See Louisiana Revised Statutes 37:73
  • Authorizing agent: means a person legally entitled to authorize the cremation of human remains. See Louisiana Revised Statutes 37:831
  • average final compensation: shall mean the average monthly compensation earned by an employee during any period of sixty successive months of service as an employee during which the earned compensation was the highest. See Louisiana Revised Statutes 11:1581
  • 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: shall mean any person designated to receive a pension, an annuity, a retirement allowance or other benefit as provided by this Chapter. See Louisiana Revised Statutes 11:1581
  • Board: means the Louisiana State Board of Embalmers and Funeral Directors. See Louisiana Revised Statutes 37:831
  • Board: means the State Board of Certified Public Accountants of Louisiana. See Louisiana Revised Statutes 37:73
  • Board: means the Louisiana Uniform Local Sales Tax Board as defined in Louisiana Revised Statutes 47:337.92
  • Board of Trustees: shall mean the Board provided for in Louisiana Revised Statutes 11:1581
  • Borrower: means a person obtaining or desiring to obtain a loan of money, a credit card, or a line of credit. See Louisiana Revised Statutes 9:3574.2
  • Branch establishment: means a licensed funeral establishment devoted to or used in the care of the body of a deceased person, or maintained or held out to the public, by advertising or otherwise, as the office or place for the practice of funeral directing. See Louisiana Revised Statutes 37:831
  • Burial: means the act or process of disposing of a human body by depositing it in the earth, at sea, or by any other accepted disposition. See Louisiana Revised Statutes 37:831
  • Burial-transit permit: means the permit for disposition of a dead human body as required by state law. See Louisiana Revised Statutes 37:831
  • Business: means any corporation, partnership, individual, sole proprietorship, joint stock company, joint venture, or any other legal entity through which business is conducted. See Louisiana Revised Statutes 39:1556
  • Buyer: means the person entering into a preneed funeral contract with a licensed funeral establishment. See Louisiana Revised Statutes 37:831
  • Casket: means a rigid container which is designed for the encasement of human remains usually constructed of wood, metal, fiberglass, or other similar material and ornamented and lined with fabric, which may or may not be combustible, for transportation, or for other disposition. See Louisiana Revised Statutes 37:831
  • Cattle: means all bovine animals, regardless of age, including calves. See Louisiana Revised Statutes 3:2053
  • Certificate: means a license issued by the board. See Louisiana Revised Statutes 37:831
  • Certificate: means a certificate as a certified public accountant issued pursuant to the provisions of this Part, as follows:

                (a) An "active certificate" is granted to or renewed by an individual who has met all requirements pursuant to the provisions of this Part, including the experience requirement. See Louisiana Revised Statutes 37:73

  • Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
  • Chief procurement officer: means the person holding the position created in Louisiana Revised Statutes 39:1556
  • 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
  • Civil proceeding: means any civil judicial action, arbitration, administrative proceeding, review panel pursuant to this Chapter, or proceeding before the State Board of Certified Public Accountants of Louisiana. See Louisiana Revised Statutes 37:73
  • Client: means a person or entity that agrees with a licensee to receive any professional service. See Louisiana Revised Statutes 37:73
  • Closed container: means any container in which cremated human remains can be placed and closed in a manner so as to prevent leakage or spillage of remains or the entrance of foreign material. See Louisiana Revised Statutes 37:831
  • Club: means any club, corporation, association, or individual under the authority of the commission. See Louisiana Revised Statutes 4:85
  • Collecting person: means :

    (a)  Any person who makes payment to a producer for cattle purchased in Louisiana. See Louisiana Revised Statutes 3:2053

  • Commission: means the State Boxing and Wrestling Commission. See Louisiana Revised Statutes 4:85
  • commissioner: means the "Commissioner, Louisiana Department of Agriculture. See Louisiana Revised Statutes 3:4201
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • 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.
  • 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
  • Continuing education: means that education which is obtained by a licensee through education processes in order to develop, maintain, improve, or expand skills and knowledge. See Louisiana Revised Statutes 37:831
  • Contract: means all types of state agreements, regardless of what they may be called, including orders and documents purporting to represent grants, which are for the purchase or disposal of supplies, services, major repairs, or any other item. See Louisiana Revised Statutes 39:1556
  • Contractor: means any person having a contract with a governmental body. See Louisiana Revised Statutes 39:1556
  • Controlled substance: means a controlled dangerous substance as defined and covered by the Uniform Controlled Dangerous Substances Law, Louisiana Revised Statutes 9:2800.62
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: means a body formed and authorized by law to act as a single person although constituted by one or more persons and legally endowed with various rights and duties. See Louisiana Revised Statutes 37:831
  • Council: means the Louisiana Beef Industry Council established under this Part to administer and govern the program. See Louisiana Revised Statutes 3:2053
  • Court reporter: A person who makes a word-for-word record of what is said in court and produces a transcript of the proceedings upon request.
  • CPA firm: means any sole proprietorship, corporation, partnership, registered limited liability partnership, limited liability company, or other form of organization issued a permit to practice in accordance with the provisions of this Part. See Louisiana Revised Statutes 37:73
  • CPA-Retired: means either of the following:

                (i) A licensee holding an active certificate for a minimum of twenty consecutive years, who has reached the age of fifty-five years, and is no longer an owner, partner, shareholder, member, contractor, contractee, or employee of a CPA firm. See Louisiana Revised Statutes 37:73

  • Creditable service: shall mean service for which credit is allowable as provided in La. See Louisiana Revised Statutes 11:1581
  • Cremated human remains: means all the remains of the human body recovered after the completion of the cremation process, including processing, pulverization, or processing and pulverization which leaves only bone fragments reduced to unidentifiable dimensions and may possibly include the residue of any foreign material that was cremated with the human remains. See Louisiana Revised Statutes 37:831
  • Cremation: means the technical process, using direct flame and heat, that reduces human remains to bone fragments through heat and evaporation. See Louisiana Revised Statutes 37:831
  • Cremation container: means the container in which the human remains are transported to the crematory and placed in the cremation retort for cremation. See Louisiana Revised Statutes 37:831
  • Cremation retort: means the enclosed space within which the cremation process takes place. See Louisiana Revised Statutes 37:831
  • Crematory: means the building or portion of a building that houses the cremation retort for the reduction of bodies of deceased persons to cremated human remains. See Louisiana Revised Statutes 37:831
  • Crematory authority: means the legal entity which is licensed by the board to operate a crematory. See Louisiana Revised Statutes 37:831
  • Crematory retort operator: means the individual who is authorized and licensed by the board to operate the retort and perform the cremation process. See Louisiana Revised Statutes 37:831
  • Data: means recorded information, regardless of form or characteristic. See Louisiana Revised Statutes 39:1556
  • Decedent: A deceased person.
  • Deceptive: means tending or having power to impose a false idea or belief or causing one to believe an untruth. See Louisiana Revised Statutes 37:831
  • 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.
  • Department: means the Department of Agriculture and Forestry. See Louisiana Revised Statutes 3:1
  • Dependent: A person dependent for support upon another.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Deputy secretary: means the officer authorized to be appointed by the secretary to serve as his principal administrative assistant. See Louisiana Revised Statutes 36:3
  • Designee: means a duly authorized representative of a person holding a superior position. See Louisiana Revised Statutes 39:1556
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dishonest conduct: means a standard of personal behavior by a funeral director, or embalmer, or both, characterized by a willful distortion of the truth in an attempt to deceive, cheat or defraud. See Louisiana Revised Statutes 37:831
  • Disinterment: means the act or ceremony of extracting a dead human body from the earth or tomb. See Louisiana Revised Statutes 37:831
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Disparagement: means dissemination to the public in any manner of any false information that the disseminator knows or should have known to be false, and which states or implies that a perishable agricultural or aquacultural food product is not safe for consumption by the consuming public. See Louisiana Revised Statutes 3:4502
  • Disposition: means the shipment, interment, burial, cremation, or anatomical donation of a dead human body or parts of a dead human body. See Louisiana Revised Statutes 37:831
  • 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
  • Docket: A log containing brief entries of court proceedings.
  • Donee: The recipient of a gift.
  • Donor: The person who makes a gift.
  • Electronic: means electrical, digital, magnetic, optical, electromagnet, or any other similar technology. See Louisiana Revised Statutes 39:1556
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Embalmer: means a person who disinfects or preserves, or both, a dead human body or bodies, entirely or in part, by the use of chemical substances, fluids, or gases ordinarily used, prepared, or intended for such purposes, either by outward application of such chemical substances, fluids, or gases on the body, or by the introduction of same into the body by vascular or hypodermic injection, or by direct application into the organs or cavities. See Louisiana Revised Statutes 37:831
  • Embalmer and funeral director: means a person to whom a valid license has been issued by the board to perform the duties of embalming and funeral directing. See Louisiana Revised Statutes 37:831
  • Embalming: means preparing, disinfecting, and preserving, either hypodermically, arterially, or by any other recognized means, the body of a deceased person for burial, cremation, or other disposition. See Louisiana Revised Statutes 37:831
  • Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. Source: OCC
  • Employee: shall mean any district attorney of the state of Louisiana, or any assistant district attorney in any parish of the state of Louisiana. See Louisiana Revised Statutes 11:1581
  • Employee: means an individual drawing a salary from a governmental body, whether elected or not, and any nonsalaried individual performing personal services for any governmental body. See Louisiana Revised Statutes 39:1556
  • Employer: shall mean any parish in the state of Louisiana; the state of Louisiana, or the police jury or any other governing body of a parish or political corporation or subdivision of the state of Louisiana which employs and pays persons as district attorneys or assistant district attorneys. See Louisiana Revised Statutes 11:1581
  • En banc: In the bench or "full bench." Refers to court sessions with the entire membership of a court participating rather than the usual quorum. U.S. courts of appeals usually sit in panels of three judges, but may expand to a larger number in certain cases. They are then said to be sitting en banc.
  • Enrolled bill: The final copy of a bill or joint resolution which has passed both chambers in identical form. It is printed on parchment paper, signed by appropriate officials, and submitted to the President/Governor for signature.
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • 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
  • Ex officio: Literally, by virtue of one's office.
  • Executive session: A portion of the Senate's daily session in which it considers executive business.
  • 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

  • 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.
  • 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 Poultry Products Inspection Act: means the act so entitled, approved August 28, 1957 (Louisiana Revised Statutes 3:4201
  • 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
  • Financial institution: means a state or national bank, savings bank or savings association located in the state of Louisiana and whose deposits are insured by the Federal Deposit Insurance Corporation, including homesteads, building and loan associations and savings and loan associations. See Louisiana Revised Statutes 37:831
  • Firm: means a business unit or enterprise or a partnership of two or more persons not recognized as a legal person distinct from the members composing it. See Louisiana Revised Statutes 37:831
  • Fiscal year: means an accounting period of twelve months ending on the last day of any month other than December. See Louisiana Revised Statutes 47:98
  • Formal hearing: means a hearing as provided for in Louisiana Revised Statutes 37:831
  • Funeral: means the observances held for a dead person usually before burial or cremation. See Louisiana Revised Statutes 37:831
  • Funeral directing: means the operation of a funeral home, or, by way of illustration and not limitation, any service whatsoever connected with the management of funerals, or the supervision of hearses or funeral cars, the purchase of caskets or other funeral merchandise, and retail sale and display thereof, the cleaning or dressing of dead human bodies for burial, and the performance or supervision of any service or act connected with the management of funerals from time of death until the body or bodies are delivered to the cemetery, crematory, or other agent for the purpose of disposition. See Louisiana Revised Statutes 37:831
  • Funeral director: means a person to whom a valid license has been issued by the board to perform the duties of funeral directing. See Louisiana Revised Statutes 37:831
  • Funeral establishment: means any place or premises duly licensed by the board and devoted to or used in the care and preparation for disposition of the body of a deceased person or maintained or held out to the public by advertising or otherwise as the office or place for the practice of funeral directing. See Louisiana Revised Statutes 37:831
  • Funeral goods and services: means any one or more of the following goods or services:

                (a) Goods which are sold or offered for sale directly to the public for use in connection with funeral services. See Louisiana Revised Statutes 37:831

  • Funeral merchandise: means : caskets, rental caskets, rental casket inserts, alternative containers, combo/shipping caskets, and other receptacles, excluding urns, where human remains are directly placed for disposition. See Louisiana Revised Statutes 37:831
  • Funeral recipient: means the individual for whom funeral goods and services are to be provided under the terms of a preneed funeral contract. See Louisiana Revised Statutes 37:831
  • Funeral trust account: means an account established pursuant to Louisiana Revised Statutes 37:831
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Good moral character: means the propensity to provide professional services in a fair, honest, and open manner and the lack of history of any dishonest or felonious acts. See Louisiana Revised Statutes 37:73
  • Governing body: means the board or body in which the bond issuing power of a governmental unit is vested. See Louisiana Revised Statutes 13:5121
  • Gratuity: means an inducement given voluntarily or beyond obligation to gain business. See Louisiana Revised Statutes 37:831
  • gross apportionable income or loss: means the general class of gross income designated as apportionable income by Louisiana Revised Statutes 47:287.701
  • Guaranteed funeral goods and services: means funeral goods and services which a funeral establishment agrees to provide for a named funeral recipient upon death which are a specifically identified set of funeral goods and services designated as guaranteed and for which a funeral trust account has been established or a preneed insurance policy or annuity has been purchased or assigned to pay for those funeral goods and services, provided the buyer has fully funded a funeral trust account, or has fully paid for a preneed funeral policy or annuity, within a specified period of time after the preneed funeral contract is made and the funeral establishment has agreed to accept the funds available in the funeral trust account or preneed insurance policy or annuity during the term of the guarantee as payment in full for those funeral goods and services so that there will be no additional cost to the funeral recipient's family or his or her estate for those funeral goods and services. See Louisiana Revised Statutes 37:831
  • Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. Source: OCC
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Holding facility: means an area within or adjacent to the crematory designated for the short-term retention of human remains prior to cremation that shall fulfill all of the following requirements:

                (a) Comply with any applicable public health laws. See Louisiana Revised Statutes 37:831

  • Hour of continuing education: means a unit of measurement equivalent to an organized learning experience of fifty consecutive minutes. See Louisiana Revised Statutes 37:831
  • Human remains: means the body of a deceased person, or part of a body or limb in any stage of decomposition that has been removed from a living or dead person. See Louisiana Revised Statutes 37:831
  • Illegal controlled substance: means cocaine, phencyclidine, heroin, or methamphetamine and any other illegal controlled dangerous substance the possession or distribution of which is a violation of the Uniform Controlled Dangerous Substances Law, Louisiana Revised Statutes 9:2800.62
  • in writing: means the product of any method of forming characters on paper, other materials, or viewable screen, which can be read, retrieved, and reproduced, including information that is electronically transmitted and stored. See Louisiana Revised Statutes 39:1556
  • Inactive licensee: means an individual that holds a funeral director or embalmer and funeral director license issued by the board not practicing in any capacity in this state and who has not met the requirements of Louisiana Revised Statutes 37:831
  • Incompetency: means the lack of skills or qualities necessary to perform the duties of funeral director, or embalmer, or both. See Louisiana Revised Statutes 37:831
  • 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
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • Individual user: means the individual whose use of an illegal controlled substance, that is not obtained directly from or pursuant to a valid prescription or order of a licensed physician or practitioner, which is the basis of an action brought under this Chapter. See Louisiana Revised Statutes 9:2800.62
  • Infectious disease: means a sickness or malady which is easily diffused, or spread, or communicated. See Louisiana Revised Statutes 37:831
  • Informal meeting: means a fact gathering session of the board as provided for in Louisiana Revised Statutes 37:831
  • 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.
  • 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
  • Interment: means the act or ceremony of burying a dead human body. See Louisiana Revised Statutes 37:831
  • Interment receptacle: means an enclosure in which a casket is placed. See Louisiana Revised Statutes 37:831
  • Intern: means a person who is duly registered as such with the board while in the employ of a funeral establishment and who is engaged in learning the practice of funeral directing, or the practice of embalming, or both as the case may be, under the supervision of a funeral director or funeral director and embalmer duly licensed by the board and available on the same premises for consultation. See Louisiana Revised Statutes 37:831
  • Invitation for bids: means all documents, whether attached or incorporated by reference, utilized for soliciting bids in accordance with the procedures set forth in Louisiana Revised Statutes 39:1556
  • Joint venture: means a speculative business enterprise involving the united activity of two or more persons. See Louisiana Revised Statutes 37:831
  • Jurisprudence: The study of law and the structure of the legal system.
  • 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.
  • Legacy: A gift of property made by will.
  • Legal custody: means the immediate care, charge, and control exercised by a person or an authority according to or within the law. See Louisiana Revised Statutes 37:831
  • Legatee: A beneficiary of a decedent
  • Level four offense: means the illegal possession with intent to distribute sixteen ounces or more, or the illegal distribution of four ounces or more, of an illegal controlled substance. See Louisiana Revised Statutes 9:2800.62
  • Level one offense: means the illegal possession with intent to distribute less than four ounces or the illegal distribution of less than one ounce of an illegal controlled substance. See Louisiana Revised Statutes 9:2800.62
  • Level three offense: means the illegal possession with intent to distribute  eight ounces or more but less than sixteen ounces, or the illegal distribution of two ounces or more, but less than four ounces, of an illegal controlled substance. See Louisiana Revised Statutes 9:2800.62
  • Level two offense: means the illegal possession with intent to distribute four ounces or more but less than eight ounces, or the illegal distribution  of one ounce or more, but less than two ounces, of an illegal controlled substance. See Louisiana Revised Statutes 9:2800.62
  • License: means an active certificate of certified public accountant, pursuant to Subparagraph(3)(a) of this Section, or a CPA firm's permit to practice issued in accordance with the provisions of this Part. See Louisiana Revised Statutes 37:73
  • Licensee: means the holder of a license. See Louisiana Revised Statutes 37:73
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Livestock: means any animal bred, kept, maintained, raised, or used for show, profit, or for the purpose of selling or otherwise producing crops, animals, or plant or animal products for market. See Louisiana Revised Statutes 3:2130
  • Loan originator or broker: means any person, except any regulated or supervised financial organization, credit union, licensed commercial or consumer lender, insurance company, consumer loan broker, or mortgage broker or lender, provided that the person excepted is licensed or registered with and subject to regulation or supervision by an agency of the United States or any state and is acting within the scope of the license, charter, or other permit, who:

    (a)  For, or in expectation of, consideration paid by the borrower, directly or indirectly arranges or attempts to arrange, or offers to fund or make a loan of money, a credit card, or a line of credit. See Louisiana Revised Statutes 9:3574.2

  • Louisiana Colonial Trails: means a system of trails or roads identified as the migration route of the Camino Real in the western part of the state from Natchitoches to the Texas border and the Harrisonburg Road from Natchitoches through east central Louisiana to the Mississippi River. See Louisiana Revised Statutes 56:1952
  • Louisiana gross allocable income or loss: means those items of, or that portion of, allocable income or loss allocated to Louisiana pursuant to the provisions of Louisiana Revised Statutes 47:287.701
  • Major repairs: means those repairs payable with funds appropriated in the general appropriations act, except those funds transferred from the operating budget of one governmental body to supplement and complete a project under contract by the division of administration facility planning and control section. See Louisiana Revised Statutes 39:1556
  • Malpractice: as used in this Chapter , means a negligence from professional duty or a failure to exercise an acceptable degree of skill or learning as a funeral director, or embalmer, or both that results in injury, loss, or damage. See Louisiana Revised Statutes 37:831
  • Manager: means a manager of a limited liability company or a limited liability partnership. See Louisiana Revised Statutes 37:73
  • Mandatory disclosure: means to divulge necessary, required information relating to services and merchandise offered by the funeral home establishment and pertaining to any other conditions known at the time funeral arrangements are made. See Louisiana Revised Statutes 37:831
  • Marketing of an illegal controlled substance: means the possession with intent to distribute or distribution of a specified illegal controlled substance which is a violation of the Uniform Controlled Dangerous Substances Law, Louisiana Revised Statutes 9:2800.62
  • Member: means a member of a limited liability company or a limited liability partnership. See Louisiana Revised Statutes 37:73
  • Member: shall include any employee, as defined in Paragraph (10) of this Section, included in the membership of this system as provided in Part II of this Chapter. See Louisiana Revised Statutes 11:1581
  • Membership service: shall mean service for which credit is allowable as provided in La. See Louisiana Revised Statutes 11:1581
  • Mislead: means to lead into a mistaken action or belief often by deliberate deceit. See Louisiana Revised Statutes 37:831
  • Misrepresentation: means the act of giving a false, or misleading representation with an intent to deceive. See Louisiana Revised Statutes 37:831
  • Mixed technique event: means contests in which contestants attack and defend with wrestling or grappling and with the fists and other parts of the human body, including but not limited to the foot, knee, leg, elbow, or head, wherein dangerous blows are intended to be struck with full contact. See Louisiana Revised Statutes 4:85
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgage loan: A loan made by a lender to a borrower for the financing of real property. Source: OCC
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • Negotiation: means the formulation of a contractual relationship through discussions as may be allowed under this Chapter. See Louisiana Revised Statutes 39:1556
  • 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
  • Next of kin: means one or more living persons in the nearest degree of relationship to another person. See Louisiana Revised Statutes 37:831
  • 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.
  • Office: means each principal operational unit within a department, except the executive office of the secretary. See Louisiana Revised Statutes 36:3
  • Office: means the Office of Financial Institutions in the office of the governor. See Louisiana Revised Statutes 9:3574.2
  • Original bill: A bill which is drafted by a committee. It is introduced by the committee or subcommittee chairman after the committee votes to report it.
  • Other similar services: includes but is not limited to the drilling of oil and gas wells. See Louisiana Revised Statutes 47:287.701
  • 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
  • Partnership: means a legal relationship existing between two or more persons contractually associated as joint principals in a business. See Louisiana Revised Statutes 37:831
  • Party: means each person named or admitted as a party, or properly seeking and entitled as of right to be admitted as a party. See Louisiana Revised Statutes 47:337.92
  • Peer review: means a study, appraisal, or review of one or more aspects of the professional work of a CPA firm that performs attest services by a person or persons who hold licenses and who are not affiliated with the CPA firm being reviewed. See Louisiana Revised Statutes 37:73
  • 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 permit to practice as a CPA firm issued pursuant to the provisions of this Part or pursuant to corresponding provisions of law of another state. See Louisiana Revised Statutes 37:73
  • Person: means an individual or any legal or commercial entity, including a corporation, business trust, partnership, limited liability company, association, or joint venture. See Louisiana Revised Statutes 3:1
  • Person: means an individual, company, corporation, association, partnership, or other legal entity. See Louisiana Revised Statutes 4:421
  • Person: means a natural person, governmental entity, or corporation, partnership,  firm, trust, or incorporated or unincorporated association, existing under or authorized by the laws of this state, another state, or a foreign country. See Louisiana Revised Statutes 9:2800.62
  • Person: means any natural person, partnership, corporation, company, association, society, trust, or other business unit or organization. See Louisiana Revised Statutes 3:2053
  • Person: means an individual or corporation, partnership, trust, association, joint venture pool, syndicate, sole proprietorship, unincorporated organization, or any other form of entity not specifically listed herein. See Louisiana Revised Statutes 9:3574.2
  • Person: means any individual, partnership, corporation, association, governmental subdivision, or public or private organization of any character other than the board. See Louisiana Revised Statutes 47:337.92
  • Person: means any business, individual, union, committee, club, or other organization or group of individuals. See Louisiana Revised Statutes 39:1556
  • Personal property: All property that is not real property.
  • Place of illegal activity: means , in relation to the individual user of an illegal controlled substance, each parish in which the individual illegally possesses or uses an illegal controlled substance during the period of the individual's use of an illegal controlled substance. See Louisiana Revised Statutes 9:2800.62
  • Place of participation: means , in relation to a defendant in an action brought under this Chapter, each parish in which the person participates in the marketing of illegal controlled substances during the period of the person's participation in the marketing of illegal controlled substances. See Louisiana Revised Statutes 9:2800.62
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Political subdivision: means 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
  • Political subdivision: means a parish, municipality, and any other unit of local government, including a school board and a special district, authorized by law to levy and collect a sales and use tax. See Louisiana Revised Statutes 47:337.6
  • Practicable: means that which can be done or put into practice; feasible. See Louisiana Revised Statutes 39:1556
  • Prearrangement: means the non-binding gathering and exchange of information before the death of an individual that provides guidance for a funeral or final disposition of that individual and does not result in a preneed funeral contract. See Louisiana Revised Statutes 37:831
  • Preliminary hearing: A hearing where the judge decides whether there is enough evidence to make the defendant have a trial.
  • Preneed funeral contract: means any written agreement between a buyer and a funeral establishment in which a funeral establishment agrees, prior to the death of a named funeral recipient, to furnish funeral goods and services for the funeral recipient upon death, and the buyer, pursuant to that agreement, transfers or tenders funds, or assigns an insurance policy or annuity to the funeral establishment for the purpose of paying all or part of the cost of those funeral goods and services at the time they are actually provided. See Louisiana Revised Statutes 37:831
  • Preneed insurance policy or annuity: means any policy or contract of insurance issued by an insurance company in accordance with Title 22 of the Louisiana Revised Statutes of 1950, and used to fund a preneed funeral contract. See Louisiana Revised Statutes 37:831
  • Preparation: means the actions or processes necessary to make a dead body ready for disposition. See Louisiana Revised Statutes 37:831
  • Preparation of financial statement: means an engagement by a licensee to prepare financial statements for an entity but not to perform a compilation, review, or audit with respect to those financial statements and as provided in the American Institute of Certified Public Accountants' Statement on Standards for Accounting and Review Services. See Louisiana Revised Statutes 37:73
  • Prior service: shall mean service rendered prior to the date of the establishment of this retirement system for which credit is allowable as provided in La. See Louisiana Revised Statutes 11:1581
  • Private transfer fee: means a fee or charge required by a private transfer fee obligation and payable upon the transfer of an interest in an immovable, or payable for the right to make or accept such transfer, regardless of whether the fee or charge is a fixed amount or is determined as a percentage of the value of the immovable, the purchase price, or other consideration given for the transfer. See Louisiana Revised Statutes 9:3132
  • Private transfer fee obligation: means any obligation arising under any recorded or unrecorded declaration or agreement, whether or not purporting to create a servitude, building restriction or other real right, to pay a private transfer fee to a party to the declaration or agreement, or his successors or assigns, or a third person upon a subsequent transfer of an interest in the immovable. See Louisiana Revised Statutes 9:3132
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
  • Processing: means the reduction of identifiable bone fragments after the completion of the cremation process to unidentifiable bone fragments by manual or mechanical means. See Louisiana Revised Statutes 37:831
  • Procurement: means the buying, purchasing, renting, leasing, or otherwise obtaining any supplies, services, or major repairs. See Louisiana Revised Statutes 39:1556
  • Procurement officer: means any person authorized by a governmental body, in accordance with procedures prescribed by regulations, to enter into and administer contracts and make written determinations and findings with respect thereto. See Louisiana Revised Statutes 39:1556
  • Producer: means any person who owns or acquires ownership of cattle, except that a person shall not be considered to be a producer if the person's only share in the proceeds of a sale of cattle or beef is a sales commission handling fee or other service fee. See Louisiana Revised Statutes 3:2053
  • Professional: means arising out of or related to the specialized knowledge or skills associated with CPAs. See Louisiana Revised Statutes 37:73
  • Professional accounting corporation: means a corporation organized pursuant to this Chapter and meeting the requirements to obtain a permit as a certified professional accounting firm as provided for by the Louisiana Accountancy Act, Louisiana Revised Statutes 12:1011
  • Professional architectural corporation: means a corporation organized pursuant to this Chapter for the practice of architecture as provided for by Louisiana Revised Statutes 12:1086
  • Professional chiropractic corporation: means a corporation organized pursuant to this Chapter for the practice of chiropractic. See Louisiana Revised Statutes 12:1051
  • Professional dental corporation: means a corporation organized pursuant to this Chapter for the practice of dentistry. See Louisiana Revised Statutes 12:981
  • Professional nursing corporation: means a corporation organized pursuant to this Chapter for the practice of nursing. See Louisiana Revised Statutes 12:1071
  • professional occupational therapy corporation: means a corporation organized pursuant to this Chapter for the practice of occupational therapy. See Louisiana Revised Statutes 12:1190
  • Professional Optometry Corporation: means a corporation organized pursuant to this Chapter for the practice of optometry as provided for by Louisiana Revised Statutes 12:1110
  • Professional psychology corporation: means a corporation organized pursuant to this Chapter for the practice of psychology. See Louisiana Revised Statutes 12:1130
  • Professional social work corporation: means a corporation organized pursuant to this Chapter for the practice of social work. See Louisiana Revised Statutes 12:1400
  • Professional veterinary medicine corporation: means a corporation organized pursuant to this Chapter for the practice of veterinary medicine. See Louisiana Revised Statutes 12:1151
  • Professional wrestler: means any person who does not qualify as an "amateur" and who participates in staged matches wherein no dangerous blow is intended to be struck and where there is a predetermined winner, whether or not the participant competes for a money prize or pecuniary gain. See Louisiana Revised Statutes 4:85
  • Professional wrestling event: means any event which does not qualify as either a mixed technique event or amateur or boxing contest and which features in any way a professional wrestler and which qualifies as an exhibition under Subparagraph (4)(b) of this Section. See Louisiana Revised Statutes 4:85
  • Program instructor: means an organization or person who conducts or presents continuing education to licensees. See Louisiana Revised Statutes 37:831
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public defender: Represent defendants who can't afford an attorney in criminal matters.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Pulverization: means the reduction of identifiable bone fragments after the completion of the cremation and processing of granulated particles by manual or mechanical means. See Louisiana Revised Statutes 37:831
  • Purchasing agency: means any governmental body which is authorized by this Chapter or its implementing regulations, or by way of delegation from the state chief procurement officer, to contract on its own behalf rather than through the central contracting authority of the office of state procurement. See Louisiana Revised Statutes 39:1556
  • Reburial: means to transfer or transport a body from one place to another for reinterment. See Louisiana Revised Statutes 37:831
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • Refund designee: means the person designated in a preneed funeral contract by the buyer to receive any surplus of funds as provided in Louisiana Revised Statutes 37:831
  • Registered athlete agent: means an athlete agent registered with the division under the provisions of this Chapter. See Louisiana Revised Statutes 4:421
  • regulation: means each statement, guide, or requirement for conduct or action of local taxing authorities concerning provisions of sales and use tax law or its administration that is applicable only to such authorities and which is not a "common sales tax law" as defined in Louisiana Revised Statutes 47:337.92
  • Removal: means to transfer or transport a body from one place to another for preparation for burial or reburial. See Louisiana Revised Statutes 37:831
  • Report: means , when used with reference to any attest services, an opinion, report, or other form of language that states or implies an assurance as to the reliability of any financial statement or assertion. See Louisiana Revised Statutes 37:73
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Request for proposals: means all documents, whether attached or incorporated by reference, utilized for soliciting proposals in accordance with the procedures set forth in this Chapter. See Louisiana Revised Statutes 39:1556
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Retirement: shall mean withdrawal from active service with a retirement allowance granted under the provisions of this Chapter. See Louisiana Revised Statutes 11:1581
  • Retirement allowance: shall mean the sum of the "annuity" and the "employers' annuity" or any optional benefit payable in lieu thereof. See Louisiana Revised Statutes 11:1581
  • Retirement System: shall mean the District Attorneys' Retirement System as defined in Louisiana Revised Statutes 11:1581
  • Reverse auction: means a competitive online solicitation process on the internet for materials, supplies, services, products, equipment, or consulting services in which vendors compete against each other online in real time in an open and interactive environment. See Louisiana Revised Statutes 39:1556
  • Revolving credit: A credit agreement (typically a credit card) that allows a customer to borrow against a preapproved credit line when purchasing goods and services. The borrower is only billed for the amount that is actually borrowed plus any interest due. (Also called a charge account or open-end credit.) Source: OCC
  • Right of offset: Banks' legal right to seize funds that a guarantor or debtor may have on deposit to cover a loan in default. It is also known as the right of set-off. Source: OCC
  • Rule: means any rule, regulation, or other written directive of general application adopted by the board in accordance with the Administrative Procedure Act. See Louisiana Revised Statutes 37:73
  • Rulemaking: means the process employed by the board for the adoption, amendment, or repeal of a rule or regulation. See Louisiana Revised Statutes 47:337.92
  • 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
  • Secretary: means the officer appointed by the governor as the executive head and chief administrative officer of certain departments created and provided for by this Title. See Louisiana Revised Statutes 36:3
  • secretary 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: shall mean service rendered as an employee as described in Paragraph (10) of this Section. See Louisiana Revised Statutes 11:1581
  • Services: means the furnishing of labor, time, or effort by a contractor whose primary purpose is to perform an identifiable task rather than to furnish an end item of supply. See Louisiana Revised Statutes 39:1556
  • Sole proprietorship: means one who has the legal right or exclusive title to something. See Louisiana Revised Statutes 37:831
  • Solicitation: means the act or practice of any licensee, or any agent, employee, or person acting on his behalf, approaching a person or a group of persons to make a request or plea, or to urge someone toward a particular cause as it may pertain to the care, custody, or disposition of a dead human body. See Louisiana Revised Statutes 37:831
  • Specification: means any description of the physical or functional characteristics, or of the nature of a supply, service, or major repair. See Louisiana Revised Statutes 39:1556
  • State: means any state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, Guam, and the Commonwealth of the Northern Mariana Islands. See Louisiana Revised Statutes 37:73
  • State chief procurement officer: means the person holding the position created in Louisiana Revised Statutes 39:1556
  • 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.
  • substantially equivalent: means a determination by the board, or its designee, that the education, examination, and experience requirements contained in the statutes and administrative rules of another state or jurisdiction are comparable to or exceed the education, examination, and experience requirements of this state or that an individual CPA's education, examination, and experience qualifications are comparable to or exceed the education, examination, and experience requirements of this state. See Louisiana Revised Statutes 37:73
  • Subtitle: means and includes all the Chapters in Subtitle II of this Title 47 and any other Title of the Louisiana Revised Statutes of 1950 except the provisions of Chapter 1 of Subtitle IV of Title 47 of the Louisiana Revised Statutes of 1950 and estate taxes for the assessment, collection, administration, and enforcement of taxes, fees, licenses, penalties, and interest due the state of Louisiana which have been delegated to the Department of Revenue. See Louisiana Revised Statutes 47:1501
  • Summons: Another word for subpoena used by the criminal justice system.
  • Supplies: means all property, including but not limited to equipment, materials, insurance, and leases on immovable property excluding land or a permanent interest in land. See Louisiana Revised Statutes 39:1556
  • 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
  • Temporary container: means a receptacle for cremated human remains usually made of cardboard, plastic, or similar material designed to hold the cremated human remains until an urn or other permanent container is acquired. See Louisiana Revised Statutes 37:831
  • Temporary license: is a license issued for a period of not more than six months to an individual who has been licensed for a period of not less than one year and who has been active as an embalmer and funeral director or funeral director in another state, province, or jurisdiction recognized by the board and who meets all of the requirements of this Part. See Louisiana Revised Statutes 37:831
  • Temporary 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.
  • third person: means any persons other than the athlete agent or the athlete. See Louisiana Revised Statutes 4:421
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Total 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

  • Transfer: means the sale, donation, conveyance, assignment, inheritance, or other transfer of an ownership interest in an immovable located in this state. See Louisiana Revised Statutes 9:3132
  • Transfer: means to convey from one person, place, or situation to another. See Louisiana Revised Statutes 37:831
  • 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
  • Undersecretary: means the officer designated to direct and be responsible for the functions of the office of management and finance of certain departments. See Louisiana Revised Statutes 36:3
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • Untrustworthiness: means the quality or state of not being worthy of confidence. See Louisiana Revised Statutes 37:831
  • Untruthful: means to be false, inaccurate, or dishonest. See Louisiana Revised Statutes 37:831
  • Urban: means an area within the boundaries of an urbanized area, as that term is used by the United States Census Bureau, that includes at least forty-five thousand people. See Louisiana Revised Statutes 3:4751
  • Urban Agriculture Incentive Zone: means an area within a political subdivision that is comprised of individual properties designated as urban agriculture preserves by the political subdivision for farming purposes. See Louisiana Revised Statutes 3:4751
  • Urn: means a receptacle designed to permanently encase cremated human remains. See Louisiana Revised Statutes 37:831
  • Using agency: means any governmental body of the state which utilizes any supplies, services, or major repairs purchased under this Chapter. See Louisiana Revised Statutes 39:1556
  • Venue: The geographical location in which a case is tried.
  • Verdict: The decision of a petit jury or a judge.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • Writ of certiorari: An order issued by the Supreme Court directing the lower court to transmit records for a case for which it will hear on appeal.