Terms Used In Louisiana Revised Statutes > Title 9 > CODE TITLE II > Chapter 4 > Part II-A - Estate Tax Apportionment Law

• Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• 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.
• Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
• Applicant: means a person who applies for licensure as a legend drug or legend device distributor. See Louisiana Revised Statutes 37:3462
• Appraisal: A determination of property value.
• Appraisal: means the act or process of developing an opinion of value of real property following the appraisal process defined by the Uniform Standards for Professional Appraisal Practice. See Louisiana Revised Statutes 37:3415.2
• Appraisal management company: means , in connection with valuing properties collateralizing mortgage loans or mortgages incorporated into a securitization, any third party that annually oversees a network panel of more than fifteen licensed appraisers in the state or twenty-five or more licensed appraisers in two or more states and is authorized either by a creditor of a consumer credit transaction secured by a consumer's principal dwelling or by an underwriter of, or other principal in, the secondary mortgage markets to do both of the following:

              (a) Recruit, select, contract with, or otherwise retain an appraiser for the purpose of performing an appraisal and to verify any work performed by the appraiser for compliance with applicable state and federal requirements. See Louisiana Revised Statutes 37:3415.2

• Appraisal management services: means the process of receiving a request for the performance of real estate appraisal services from a client, and for a fee paid by the client, entering into an agreement with one or more independent appraisers to perform the real estate appraisal services contained in the request. See Louisiana Revised Statutes 37:3415.2
• Appraisal review: means the act or process of developing and communicating an opinion about the quality of another appraiser's work that was performed as part of an appraisal assignment. See Louisiana Revised Statutes 37:3415.2
• Appraiser panel: means a group of appraisers that has been selected by an appraisal management company to perform real estate appraisal services for the appraisal management company on behalf of lenders or other clients. See Louisiana Revised Statutes 37:3415.2
• 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
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Bequest: Property gifted by will.
• Board: means the board of commissioners of the French Quarter Management District. See Louisiana Revised Statutes 25:798
• Board: means the Louisiana Real Estate Appraisers Board. See Louisiana Revised Statutes 37:3415.2
• Board: means the Louisiana State Board of Medical Examiners. See Louisiana Revised Statutes 37:3422
• Board: means the Louisiana Licensed Professional Vocational Rehabilitation Counselors Board of Examiners. See Louisiana Revised Statutes 37:3443
• Board: means the Louisiana Board of Drug and Device Distributors. See Louisiana Revised Statutes 37:3462
• Board of trustees: means and includes the members of the board of trustees of the retirement system. See Louisiana Revised Statutes 11:951.1
• Bureau: means the Louisiana Bureau of Criminal Identification and Information of the office of state police within the Department of Public Safety and Corrections. See Louisiana Revised Statutes 37:3462
• City: means the city of New Orleans. See Louisiana Revised Statutes 25:798
• Client: means any person or entity that contracts with or otherwise enters into an agreement for the performance of residential real estate appraisal services. See Louisiana Revised Statutes 37:3415.2
• Clinical exercise physiologist: means a person who, under the direction, approval, and supervision of a licensed physician, formulates, develops, and implements exercise protocols and programs, administers graded exercise tests, and provides education regarding such exercise programs and tests in a cardio pulmonary rehabilitation program to individuals with deficiencies of the cardiovascular system, diabetes, lipid disorders, hypertension, cancer, chronic obstructive pulmonary disease, arthritis, renal disease, organ transplant, peripheral vascular disease, and obesity. See Louisiana Revised Statutes 37:3422
• Codicil: An addition, change, or supplement to a will executed with the same formalities required for the will itself.
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Controlling person: means any of the following:

              (a) An owner, officer, or director of a corporation, partnership, or other business entity seeking to offer appraisal management services in this state. See Louisiana Revised Statutes 37:3415.2

• Conviction: A judgement of guilt against a criminal defendant.
• Criminal history record information: means information collected by state and federal criminal justice agencies on persons consisting of identifiable descriptions and notations of arrests, detentions, indictments, bills of information, or any formal criminal charges, and any disposition arising therefrom, including sentencing, criminal correctional supervision, and release, but does not include intelligence for investigatory purposes, nor does it include any identification information which does not indicate involvement of the person in the criminal justice system. See Louisiana Revised Statutes 37:3462
• Cross examine: Questioning of a witness by the attorney for the other side.
• Decedent: A deceased person.
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• 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.
• Designated responsible party: means a natural person designated by the applicant or licensee as responsible for facility operations of the applicant or licensee facility. See Louisiana Revised Statutes 37:3462
• Distribution: means the sale or facilitation of delivery of legend drugs or legend devices to a person other than the consumer or patient, including but not limited to distribution by manufacturers, repackagers, own-label distributors, jobbers, third-party logistics providers, retail pharmacy warehouses, pharmacies, brokers, agents, and wholesale distributors. See Louisiana Revised Statutes 37:3462
• Distributor: means any person engaged in distribution, including but not limited to manufacturers, repackagers, own-label distributors, jobbers, third-party logistics providers, retail pharmacy warehouses, pharmacies, brokers, agents, and wholesale distributors. See Louisiana Revised Statutes 37:3462
• District: means the French Quarter Management District. See Louisiana Revised Statutes 25:798
• Docket: A log containing brief entries of court proceedings.
• Donor: The person who makes a gift.
• 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.
• 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}
• Exercise protocols and programs: means the intensity, duration, frequency, and mode of activity to improve the cardiovascular system. See Louisiana Revised Statutes 37:3422
• FBI: means the Federal Bureau of Investigation of the United States Department of Justice. See Louisiana Revised Statutes 37:3462
• Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. ^{Source: OCC}
• Fraud: Intentional deception resulting in injury to another.
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• 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.
• Legacy: A gift of property made by will.
• Legend device: means any device intended for use by humans that carries on its label "Rx" "Rx only" a designation for physician use only, or a statement that federal law restricts the device to sale by or on the order of a licensed health care practitioner. See Louisiana Revised Statutes 37:3462
• Legend drug: means any drug intended for use by humans that carries on its label any of the following: "Caution: Federal law prohibits dispensing without a prescription" "Rx" or "Rx Only". See Louisiana Revised Statutes 37:3462
• Licensed physician: means a person who is licensed by the Louisiana State Board of Medical Examiners to practice medicine in the state. See Louisiana Revised Statutes 37:3422
• Licensed professional vocational rehabilitation counselor: means any person who holds himself out to the public, for a fee or other personal gain, by any title or description of services incorporating the words "licensed professional vocational rehabilitation counselor" or any similar term, and who offers to render professional rehabilitation counseling services denoting a client-counselor relationship in which the counselor assumes responsibility for knowledge, skill, and ethical considerations needed to assist individuals, groups, organizations, or the general public, and who implies that he is licensed to engage in the practice of rehabilitation counseling pursuant to this Chapter. See Louisiana Revised Statutes 37:3443
• Licensure: means any license, permit, or registration that the board is authorized by law to issue. See Louisiana Revised Statutes 37:3462
• Manufacturer: means any of the following:

              (a) A person who manufactures legend drugs or legend devices and includes a labeler or distributor. See Louisiana Revised Statutes 37:3462

• Marital deduction: The deduction(s) that can be taken in the determination of gift and estate tax liabilities because of the existence of a marriage or marital relationship.
• Member: means any teacher included in the membership of the system as provided in Part II of this Chapter. See Louisiana Revised Statutes 11:701
• National Credit Union Administration: The federal regulatory agency that charters and supervises federal credit unions. (NCUA also administers the National Credit Union Share Insurance Fund, which insures the deposits of federal credit unions.) ^{Source: OCC}
• Oath: A promise to tell the truth.
• Oversight: Committee review of the activities of a Federal agency or program.
• Owner: means a natural person who owns greater than a ten percent interest in the distributor. See Louisiana Revised Statutes 37:3462
• Participant: means any employee who is entitled to the beneficial provisions of this retirement system. See Louisiana Revised Statutes 11:951.1
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Person: means a natural or juridical person, including a proprietorship, partnership, corporation, limited liability company, trust, business firm, association, franchise arrangement, combination of any of these entities, or any other legal entity. See Louisiana Revised Statutes 37:3462
• Personal property: All property that is not real property.
• Practice of rehabilitation counseling: means rendering or offering to individuals, groups, organizations, or the general public rehabilitation services in private practice for compensation involving the application of principles, methods, or procedures of the rehabilitation counseling profession which include but are not limited to:

  (a)  "Rehabilitation counseling" which means assisting an individual or group, through the counseling relationship, to define vocational goals, and to plan actions reflecting his or their interests, abilities, aptitudes, and needs as these are related to rehabilitation concerns, educational progress, and occupations and careers. See Louisiana Revised Statutes 37:3443

• Prescription drug: means a drug for human use which, because of its toxicity or other potentiality for harmful effects, the method of its use, or the collateral measures necessary to its use, is not safe for use except under the supervision of a practitioner licensed by law to administer such drug; or a drug which is limited by a United States Food and Drug Administration new drug application to use under the professional supervision of a practitioner licensed by law to administer such drug. See Louisiana Revised Statutes 37:3462
• Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
• 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.
• product: as used in this Chapter , does not include any of the following:

              (a) Blood or blood components intended for transfusion. See Louisiana Revised Statutes 37:3462

• 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.
• Quorum: The number of legislators that must be present to do business.
• Real estate appraisal services: means residential valuation services performed by an individual acting as an appraiser, including but not limited to appraisal, appraisal review, or appraisal consulting, as these services are defined under the Uniform Standards for Professional Appraisal Practice. See Louisiana Revised Statutes 37:3415.2
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Rehabilitation counseling: which means assisting an individual or group, through the counseling relationship, to define vocational goals, and to plan actions reflecting his or their interests, abilities, aptitudes, and needs as these are related to rehabilitation concerns, educational progress, and occupations and careers. See Louisiana Revised Statutes 37:3443
• Rehabilitation counseling services: which means those acts and behaviors coming within the "practice of rehabilitation counseling" as defined in this Chapter. See Louisiana Revised Statutes 37:3443
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Retirement: means withdrawal from active service with a retirement allowance allowable under the provisions of this Part. See Louisiana Revised Statutes 11:951.1
• Retirement system: means the corporation known as the Orleans Parish School Employees' Retirement System established in La. See Louisiana Revised Statutes 11:951.1
• Service of process: The service of writs or summonses to the appropriate party.
• Subpoena: A command to a witness to appear and give testimony.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Transaction: means the transfer of a product between persons in which a change of ownership occurs, but does not include a transaction that is exempted from the definition by rules of the board or federal law. See Louisiana Revised Statutes 37:3462
• Transaction history: means a statement, in paper or electronic form, that includes the transaction information for each prior transaction going back to the manufacturer of the product. See Louisiana Revised Statutes 37:3462
• Transaction information: means :

              (a) The proprietary or established name or names of the product. See Louisiana Revised Statutes 37:3462

• Transaction statement: means a statement, in paper or electronic form, that the entity transferring ownership in a transaction meets all of the following conditions:

              (a) Is authorized as required under the federal Drug Supply Chain Security Act. See Louisiana Revised Statutes 37:3462

• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• vocational assessment: includes but is not limited to the administration, interpretation, and use of single scale screening tests of intelligence and tests of education, achievement, personal traits, interests, aptitudes, abilities, language, adaptive behavioral tests, and symptom screening checklist, solely to define vocational goals and plan actions as related to rehabilitation concerns, educational progress, and occupations and careers. See Louisiana Revised Statutes 37:3443
• Wholesale distribution: means the distribution of legend drugs or legend devices to a person other than the consumer or patient except as exempted in the standards of the federal Drug Supply Chain Security Act as the act pertains to wholesale distribution. See Louisiana Revised Statutes 37:3462
• Wholesale distributor: means any person engaged in wholesale distribution. See Louisiana Revised Statutes 37:3462
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.