Terms Used In Louisiana Revised Statutes > Title 3 > Chapter 8 > Part IV - Parish Experimental Farms

• Agreement: means the Streamlined Sales and Use Tax Agreement. See Louisiana Revised Statutes 47:335.2
• Arraignment: A proceeding in which an individual who is accused of committing a crime is brought into court, told of the charges, and asked to plead guilty or not guilty.
• Beneficiary: means any person in receipt of a pension, an annuity, a retirement allowance or other benefit provided by this Chapter. See Louisiana Revised Statutes 11:1002
• Board of Trustees: means the board provided to administer the retirement system. See Louisiana Revised Statutes 11:1002
• bonds: means any bonds, notes, warrants, certificates of indebtedness, certificates of participation or other written contracts, agreements, or instruments evidencing the obligation of a governmental entity to repay borrowed money, regardless of the designation thereof. See Louisiana Revised Statutes 39:503
• Certified automated system: means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction. See Louisiana Revised Statutes 47:335.2
• Certified service provider: means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions. See Louisiana Revised Statutes 47:335.2
• Chambers: A judge's office.
• College campus: means the premises and grounds of an institution of postsecondary education. See Louisiana Revised Statutes 9:3577.2
• Commission: means the Louisiana Sales and Use Tax Commission for Remote Sellers. See Louisiana Revised Statutes 47:339
• Commissioner: means the commissioner of financial institutions. See Louisiana Revised Statutes 9:3577.2
• Credit card: means a writing, number, or other evidence of an undertaking to pay for property or services delivered or rendered to or upon the order of a designated person or bearer. See Louisiana Revised Statutes 9:3577.2
• Employee: means any person legally occupying a position as a school bus driver who actually renders a service by driving a school bus during the full time of his employment, a school janitor, a school custodian, a school maintenance employee, school bus aide, monitor or attendant, or other regular school employee who actually works on a school bus helping with the transportation of school children, and who is a legal employee of a parish or city school board of the state of Louisiana, and shall include the employees of this system. See Louisiana Revised Statutes 11:1002
• Employer: means the state of Louisiana or any parish or city school board from which any employee receives his compensation. See Louisiana Revised Statutes 11:1002
• Escrow: Money given to a third party to be held for payment until certain conditions are met.
• Executive director: means the executive director of the commission. See Louisiana Revised Statutes 47:339
• Federal law: shall mean any federal law as may be enacted by the United States Congress authorizing states to require remote sellers, except those remote sellers who meet exceptions provided by federal law, to collect and remit sales and use taxes on remote sales for delivery into Louisiana or a decision by the United States Supreme Court overrules the physical presence requirement for a remote seller to collect and remit state and local sales and use tax on remote sales for delivery into the state. See Louisiana Revised Statutes 47:339
• Fiduciary: A trustee, executor, or administrator.
• Germane: On the subject of the pending bill or other business; a strict standard of relevance.
• Governing authority: means the elected or appointed body that exercises the legislative functions of a parish, municipality, school board, school district, or other political subdivision, including:

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

• Governmental entity: means any parish, municipality, school board, school district, or other political subdivision of the state, other than the city of New Orleans and its agencies, boards, authorities, and commissions, and other than the Sewerage and Water Board of New Orleans. See Louisiana Revised Statutes 39:503
• gross annual receipts: as used in this Chapter , shall cover all of the receipts of the person carrying on the business of undertaking and funeral directing, except that deduction shall be allowed for collections made by one undertaker and funeral director for the account of another undertaker and funeral director, as shown by the books of both parties at interest. See Louisiana Revised Statutes 47:361
• Habeas corpus: A writ that is usually used to bring a prisoner before the court to determine the legality of his imprisonment. It may also be used to bring a person in custody before the court to give testimony, or to be prosecuted.
• Institution of postsecondary education: means any institution under the management of the Board of Supervisors for the University of Louisiana System, the Board of Supervisors of Louisiana State University and Agricultural and Mechanical College, the Board of Supervisors of Southern University and Agricultural and Mechanical College, and the Board of Supervisors of Community and Technical Colleges or any private or accredited college in the state. See Louisiana Revised Statutes 9:3577.2
• Joint meeting: An occasion, often ceremonial, when the House and Senate each adopt a unanimous consent agreement
• Jurisprudence: The study of law and the structure of the legal system.
• local: means those parishes, municipalities, special tax districts, political subdivisions, parish governing bodies, and school boards who are authorized under the provisions of the Constitution of Louisiana, the Louisiana Revised Statutes of 1950 and jurisprudence to levy and collect local sales and use taxes. See Louisiana Revised Statutes 47:339
• Member: means any school employee, as defined in Paragraph (13) of this Section, as provided in Part II of this Chapter. See Louisiana Revised Statutes 11:1002
• Membership service: means service as an employee rendered while a member of the retirement system. See Louisiana Revised Statutes 11:1002
• Minor child: means an unmarried child under the age of eighteen years or an unmarried student under the age of twenty-three years who is the issue of a marriage of a member of this system, the legally adopted child of a member of this system, the natural child of a female member of this system, or the child of a male member of this system if a court of competent jurisdiction has made an order of filiation declaring the paternity of such a member for the child or if the name of the father appears on the birth certificate or if the father has formally acknowledged the child. See Louisiana Revised Statutes 11:1002
• Person: means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity. See Louisiana Revised Statutes 47:335.2
• Person: as used in this Chapter means an individual or corporation, partnership, trust, association, joint venture pool, syndicate, sole proprietorship, unincorporated organization, or any other form of entity not specifically listed herein. See Louisiana Revised Statutes 9:3516
• Personal property: All property that is not real property.
• Principal: means the amount financed or amount deferred under a consumer credit transaction. See Louisiana Revised Statutes 9:3516
• Remand: When an appellate court sends a case back to a lower court for further proceedings.
• remote sale: means a sale that is made by a remote seller for delivery into Louisiana. See Louisiana Revised Statutes 47:339
• remote seller: includes "marketplace facilitators" as defined by Louisiana Revised Statutes 47:339
• Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
• Retirement: means withdrawal from active service with a retirement allowance granted under the provisions of this Chapter. See Louisiana Revised Statutes 11:1002
• Sales and use tax: means the taxes levied under Louisiana Revised Statutes 47:335.2
• Seller: means any person making sales, leases, or rentals of personal property or services. See Louisiana Revised Statutes 47:335.2
• Solicitation: means an act of asking, enticing, or requesting a student to read, review, or consider materials relating to an application for a credit card or to complete an application for a credit card. See Louisiana Revised Statutes 9:3577.2
• Spouse: means a person who is legally married to a member of this system and shall not include a person who is legally separated from a member of this system by a judgment of separation. See Louisiana Revised Statutes 11:1002
• State: means any state of the United States and the District of Columbia. See Louisiana Revised Statutes 47:335.2
• State: means the state of Louisiana. See Louisiana Revised Statutes 39:503
• Student: means a person who is under twenty-one years of age and who attends an institution of postsecondary education, whether enrolled on a full-time or part-time basis. See Louisiana Revised Statutes 9:3577.2
• 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
• taxes: shall mean the sales and use taxes levied by the state of Louisiana under the provisions of Title 47 of the Louisiana Revised Statutes of 1950, and the sales and use taxes levied by local taxing authorities in Louisiana under the provisions of the Constitution of Louisiana, statutory laws authorizing the imposition of such taxes, and local sales and use tax ordinances. See Louisiana Revised Statutes 47:339
• Total assessed value: means the assessed valuation of all property, including both homestead-exempt property, which shall be included on the assessment roll for the purposes of total assessed value, and nonexempt property as shown on the most recent assessment of the parish in which the governmental entity is located. See Louisiana Revised Statutes 39:503