Terms Used In Louisiana Revised Statutes > Title 6 > Chapter 2 > Part III - Decisions and Review

• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Aviation fuel: means aviation gasoline or aviation jet fuel. 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

• Destination state: means the state, territory, or foreign country to which motor fuel is directed for delivery into a storage facility, a receptacle, a container, or a type of transportation equipment for the purpose of resale or use. See Louisiana Revised Statutes 47:818.2
• Diesel fuel: means any liquid or a combination of liquids blended together that is suitable for or used for the propulsion of diesel-powered engines. See Louisiana Revised Statutes 47:818.2
• Distributor: means any person who purchases motor fuel from a supplier, permissive supplier, or licensed distributor in this state for subsequent sale and distribution at wholesale to a licensed distributor, retail dealer, or bulk consumer. See Louisiana Revised Statutes 47:818.2
• 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}
• Export: means to obtain motor fuel in Louisiana for sale or other distribution in another state, territory, or foreign country. See Louisiana Revised Statutes 47:818.2
• Exporter: means a person that exports motor fuel from this state. See Louisiana Revised Statutes 47:818.2
• Fiduciary: A trustee, executor, or administrator.
• 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
• Gasoline: means any liquid or combination of liquids blended together, offered for sale, sold, or used as the fuel for a gasoline-powered engine. See Louisiana Revised Statutes 47:818.2
• Highway: means every way or place of whatever nature, open to use for purposes of vehicular travel in this state, including the streets and alleys in towns and cities. See Louisiana Revised Statutes 47:818.2
• Highway vehicle: means any self-propelled vehicle, trailer, or semitrailer that is designed or used for transporting persons or property over the highway, and includes all vehicles subject to registration for highway use. See Louisiana Revised Statutes 47:818.2
• Importer: means a person that imports motor fuel into this state. See Louisiana Revised Statutes 47:818.2
• Motor fuel: means gasoline, diesel fuel, and special fuels that can be used to propel a motor vehicle. See Louisiana Revised Statutes 47:818.2
• Net gallons: means the amount of motor fuel measured in gallons when adjusted to a temperature of sixty degrees Fahrenheit and a pressure of fourteen and seven-tenths pounds of pressure per square inch. See Louisiana Revised Statutes 47:818.2
• Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.
• Permissive supplier: means a person who may not be subject to the taxing jurisdiction of this state, but who is registered under Section 4101 of the Internal Revenue Code for transactions in motor fuel in the bulk transfer/terminal system, and is a position holder in motor fuel located only in another state or a person who only receives motor fuel in another state pursuant to a two-party exchange. See Louisiana Revised Statutes 47:818.2
• Person: means and includes, in addition to the definition contained in 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 47:818.2
• Remand: When an appellate court sends a case back to a lower court for further proceedings.
• Removal: means a physical transfer other than by evaporation, loss, or destruction. See Louisiana Revised Statutes 47:818.2
• Secretary: means the secretary of the Department of Revenue or an authorized designee. See Louisiana Revised Statutes 47:818.2
• Supplier: means a person who is either of the following:

              (a) Subject to the general taxing jurisdiction of this state and is registered under Louisiana Revised Statutes 47:818.2

• Terminal: means a motor fuel storage and distribution facility to which a terminal control number has been assigned by the Internal Revenue Service, to which motor fuel is supplied by pipeline or marine vessel, and from which motor fuel may be removed at a rack. See Louisiana Revised Statutes 47:818.2
• Terminal operator: means a person who owns, operates, or otherwise controls a terminal. See Louisiana Revised Statutes 47:818.2
• 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
• 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.