§ 47:120.291 A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portio

Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 1 > Part I > Subpart VV - The American Rose Society Donation

  • 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 La. See Louisiana Revised Statutes 11:2213
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • average final compensation: means the average annual earned compensation of a member for the sixty highest months of successive employment, or for the highest sixty successive joined months of employment where interruption of service occurred. See Louisiana Revised Statutes 11:2213
  • Board of trustees: shall mean the board provided for in La. See Louisiana Revised Statutes 11:2213
  • Creditable service: shall mean service for which credit is allowable as provided in La. See Louisiana Revised Statutes 11:2213
  • Fraud: Intentional deception resulting in injury to another.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Member: shall include any employee, as defined in Paragraph (11) of this Section, included in the membership of this system as provided in La. See Louisiana Revised Statutes 11:2213
  • 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
  • Retirement: shall mean withdrawal from active service with a retirement allowance granted under the provisions of this Chapter. See Louisiana Revised Statutes 11:2213
  • Service: shall mean service rendered as an employee as described in Paragraph (11) of this Section. See Louisiana Revised Statutes 11:2213
  • Surviving child: shall mean an unmarried person under the age of eighteen years or an unmarried student under the age of twenty-three years, if the person or student is one of the following:

                (i) The issue of a marriage of a member of this system. See Louisiana Revised Statutes 11:2213

  • system: shall mean the Municipal Police Employees' Retirement System as established in La. See Louisiana Revised Statutes 11:2213
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trustee: A person or institution holding and administering property in trust.