§ 33:2621 Authority to tax motor vehicles
§ 33:2622 Assessment limited to cash value
§ 33:2623 Judicial review of assessment
§ 33:2624 Collection of tax

Terms Used In Louisiana Revised Statutes > Title 33 > Chapter 6 > Part I > Subpart A - Motor Vehicles

  • Applicant: means a person who has submitted an application to the division seeking a license or permit, or the renewal thereof. See Louisiana Revised Statutes 27:44
  • Application: means the forms and schedules prescribed by the division upon which an applicant seeks a license or permit or the renewal thereof. See Louisiana Revised Statutes 27:44
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Designated gaming area: means that portion of a riverboat in which gaming activities may be conducted. See Louisiana Revised Statutes 27:44
  • Game: means any banking or percentage game which is played with cards, dice, or any electronic, electrical, or mechanical device or machine for money, property, or any thing of value. See Louisiana Revised Statutes 27:44
  • gaming license: means a license or authorization to conduct gaming activities on a riverboat issued pursuant to the provisions of this Chapter. See Louisiana Revised Statutes 27:44
  • gaming operations: means the use, operation, or conducting of any game or gaming device upon a riverboat including all activities related to and integral to the operation and profitability of a riverboat, including accounting procedures and internal controls governing the licensee's operations. See Louisiana Revised Statutes 27:44
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • licensee: means any person holding or applying for a gaming license to conduct gaming activities. See Louisiana Revised Statutes 27:44
  • Non-certificated vessel: means a riverboat vessel which does not hold a Certificate of Inspection issued by the United States Coast Guard. See Louisiana Revised Statutes 27:44
  • Passenger: means a natural person who is present on a riverboat but has no part in the vessel's operation. See Louisiana Revised Statutes 27:44
  • person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
  • police jury: means the parish governing authority unless the context clearly indicates otherwise. See Louisiana Revised Statutes 38:2101
  • Promotional play wagers: means wagers placed by patrons using noncashable vouchers, promotional chips, coupons, electronic credits, electronic promotions, scrips, or any other cash equivalent that is provided to the patron by the licensee. See Louisiana Revised Statutes 27:44
  • Racehorse wagering: means wagers placed on horse racing conducted under the pari-mutuel form of wagering at licensed racing facilities that is accepted by a licensed racehorse wagering operator under the provisions of this Chapter. See Louisiana Revised Statutes 27:44
  • Racehorse wagering operator: means the licensed racing association whose facility is located closest to the licensed berth of the riverboat on which gaming activities are approved. See Louisiana Revised Statutes 27:44
  • Riverboat: means one of the following:

                (a) A vessel that carries a valid Certificate of Inspection issued by the United States Coast Guard with regard to the carriage of passengers on designated rivers or waterways within or contiguous to the boundaries of the state of Louisiana and for the carriage of a minimum of six hundred passengers and crew. See Louisiana Revised Statutes 27:44

  • Slot machine: means any mechanical, electrical, or other device, contrivance, or machine which, upon insertion of a coin, token, or similar object therein or upon payment of any consideration whatsoever, is available to play or operate, the play or operation of which, whether by reason of the skill of the operator or application of the element of chance, or both, may deliver or entitle the person playing or operating the machine to receive cash, premiums, merchandise, tokens, or anything of value, whether the payoff is made automatically from the machine or in any other manner. See Louisiana Revised Statutes 27:44