Sections
Chapter 1 General Dispositions 4701 – 4734

Terms Used In Louisiana Laws > Code of Civil Procedure > BOOK VII > Title XI

  • Commission: means the Louisiana Wildlife and Fisheries Commission. See Louisiana Revised Statutes 2:347
  • Conservation servitude: means a nonpossessory interest of a holder in immovable property imposing limitations or affirmative obligations the purposes of which include retaining or protecting natural, scenic, or open-space values of immovable property, assuring its availability for agricultural, forest, recreational, or open-space use, protecting natural resources, maintaining or enhancing air or water quality, or preserving the historical, archaeological, or cultural aspects of unimproved immovable property. See Louisiana Revised Statutes 47:287.91
  • Federal law: means the Internal Revenue Code of 1986, as amended, (Title 26 United States Code) and applicable U. See Louisiana Revised Statutes 47:287.701
  • gross allocable income or loss: means the general class of gross income designated as allocable income by R. See Louisiana Revised Statutes 47:287.701
  • Holder: means :

    (a)  A governmental body empowered to hold an interest in immovable property under the laws of this state or the United States; or

    (b)  A charitable corporation, charitable association, or charitable trust, the purposes or powers of which include retaining or protecting the natural, scenic, or open-space values of immovable property, assuring the availability of immovable property for agricultural, forest, recreational, or open-space use, protecting natural resources, maintaining or enhancing air or water quality, or preserving the historical, archaeological, or cultural aspects of unimproved immovable property. See Louisiana Revised Statutes 47:287.91

  • Motorboat: means any vessel equipped with or propelled by any type of machinery whether or not such machinery is the principal source of propulsion but shall not include a vessel which has a valid marine document issued by the Bureau of Customs of the United States Government or any federal agency successor thereto, unless the vessel is a recreational use vessel. See Louisiana Revised Statutes 2:347
  • Net allocable income or loss: means net allocable income or loss earned within or derived from sources within Louisiana and is the mathematical remainder when subtracting from Louisiana gross allocable income or loss:

    (1)  Allowable deductions within the meaning of R. See Louisiana Revised Statutes 47:287.701

  • Net apportionable income or loss: means net apportionable income or loss earned within or derived from sources within Louisiana as computed pursuant to R. See Louisiana Revised Statutes 47:287.701
  • Operate: means to navigate or otherwise use a motorboat or vessel. See Louisiana Revised Statutes 2:347
  • Other similar services: includes but is not limited to the drilling of oil and gas wells. See Louisiana Revised Statutes 47:287.701
  • Owner: means a person, other than a lien holder, having a property interest in or title to a motorboat. See Louisiana Revised Statutes 2:347
  • Person: means an individual, partnership, firm, corporation, association, or other entity. See Louisiana Revised Statutes 2:347
  • Prohibited zone: means an area paralleling each side of the entire length of the Lake Pontchartrain Causeway Bridge and extending outward for a distance of one mile from both the most easterly and westerly outboard sides of the causeway bridge twin spans. See Louisiana Revised Statutes 2:347
  • Secretary: means the secretary of the Department of Wildlife and Fisheries. See Louisiana Revised Statutes 2:347
  • Taxable year: includes , in the case of a return made for a fractional part of a year under the provisions of this Chapter or under regulations prescribed by the collector, the period for which return is made. See Louisiana Revised Statutes 47:98
  • Third party right of enforcement: means a right provided in a conservation servitude to enforce any of its terms granted to a governmental body, charitable corporation, charitable association, or charitable trust, which, although eligible to be a holder, is not a holder. See Louisiana Revised Statutes 47:287.91
  • Total net apportionable income or loss: means the remainder when subtracting from gross apportionable income or loss:

    (1)  Allowable deductions within the meaning of R. See Louisiana Revised Statutes 47:287.701

  • Vessel: means watercraft and air boats of every description, other than a seaplane on the water, used or capable of being used as a means of transportation on water. See Louisiana Revised Statutes 2:347
  • Watercraft: means any contrivance used or designated for navigation on water. See Louisiana Revised Statutes 2:347
  • Waters of the State: means any waters within the territorial limits of this state and the marginal sea adjacent to this state and the high seas when navigated as a part of a journey or ride to or from the shore of this state. See Louisiana Revised Statutes 2:347