Terms Used In Louisiana Revised Statutes > Title 13 > Chapter 36 - Coroners

• Accrued liability: shall mean the entry age normal accrued liability. See Louisiana Revised Statutes 11:2252
• Accumulated contributions: shall mean the sum of all the amounts deducted from the earnable compensation of a member and credited to his individual account in the annuity savings fund. See Louisiana Revised Statutes 11:2252
• Actuarial assumptions: shall mean the calculations used by an actuary engaged annually by the board to calculate the amounts necessary to fund the members' annuities. See Louisiana Revised Statutes 11:2252
• Actuarial equivalent: shall mean the amount required to fund the member's annuity based upon the calculations of the actuary on the basis of mortality tables approved by the board of trustees and regular interest at a rate fixed by the board of trustees. See Louisiana Revised Statutes 11:2252
• Adjusted for inflation: means increased in accordance with the formula for inflation adjustment set forth in Exhibit C to the Master Settlement Agreement. See Louisiana Revised Statutes 13:5062
• 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.
• Affiliate: means a person who directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with, another person. See Louisiana Revised Statutes 13:5062
• Allocable share: means allocable share as that term is defined in the Master Settlement Agreement. See Louisiana Revised Statutes 13:5062
• Annuity reserve: shall mean the present value of all payments to be made on account of any annuity, or benefit in lieu of any annuity, computed upon the basis of such mortality tables as shall be adopted by the board of trustees, and regular interest. See Louisiana Revised Statutes 11:2252
• Average final compensation: shall mean the average annual earned compensation of an employee for any period of thirty-six successive or joined months of service as an employee during which the said earned compensation was the highest. See Louisiana Revised Statutes 11:2252
• Beneficiary: shall mean any natural or juridical person or estate administrator designated to receive a pension, an annuity, a retirement allowance, or other benefit as provided by this Chapter. See Louisiana Revised Statutes 11:2252
• Board: means the Prison Enterprises Board. See Louisiana Revised Statutes 15:1151
• Board of trustees: shall mean the board provided for in La. See Louisiana Revised Statutes 11:2252
• Brand family: means all styles of cigarettes sold under the same trade mark and differentiated from one another by means of additional modifiers or descriptors, including but not limited to "menthol" "lights" "kings" and "100s" and includes any brand name (alone or in conjunction with any other word), trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes. See Louisiana Revised Statutes 13:5072
• cigarette: includes "roll-your-own" i. See Louisiana Revised Statutes 13:5062
• Commissioner: means the commissioner of insurance of the state of Louisiana. See Louisiana Revised Statutes 22:381
• Commissioner: means the commissioner of alcohol and tobacco control. See Louisiana Revised Statutes 13:5072
• Creditable service: shall mean service for which credit is allowable as provided in La. See Louisiana Revised Statutes 11:2252
• Days: means calendar days unless otherwise specified. See Louisiana Revised Statutes 13:5072
• Department: means the Louisiana Department of Corrections. See Louisiana Revised Statutes 15:1151
• Director: shall mean the executive director of the Firefighters' Retirement System. See Louisiana Revised Statutes 11:2252
• directory: means the directory compiled by the attorney general under La. See Louisiana Revised Statutes 13:5072
• Earnable compensation: shall mean the full amount of compensation earned by an employee on a regular tour of duty, including supplemental pay paid by the state of Louisiana, educational incentive pay, holiday pay, seniority incentive pay, and pay to an employee acting in a civil service classification higher than the one he holds, but shall not include overtime. See Louisiana Revised Statutes 11:2252
• Employee: shall mean any full-time firefighter or any person in a position as defined in the municipal fire and police civil service system who is employed by a fire department of any municipality, parish, or fire protection district of the state of Louisiana, excepting Orleans and Lafayette Parishes, and who is earning at least three hundred seventy-five dollars per month excluding state supplemental pay. See Louisiana Revised Statutes 11:2252
• Employer: shall mean any municipality, parish, or fire protection district in the state of Louisiana, excepting Orleans and Lafayette Parishes, which employs a full-time fireman, and the Firefighters' Retirement System. See Louisiana Revised Statutes 11:2252
• En banc: In the bench or "full bench." Refers to court sessions with the entire membership of a court participating rather than the usual quorum. U.S. courts of appeals usually sit in panels of three judges, but may expand to a larger number in certain cases. They are then said to be sitting en banc.
• Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. ^{Source: OCC}
• Governing body: means the board or body in which the bond issuing power of a governmental unit is vested. See Louisiana Revised Statutes 13:5121
• Importer: means any person in the United States to whom non-tax-paid cigarettes manufactured in a foreign country are shipped or consigned, any person who removes cigarettes for sale or consumption in the United States from a customs bonded manufacturing warehouse, and any person who smuggles or otherwise unlawfully brings cigarettes into the United States. See Louisiana Revised Statutes 13:5072
• Judgement: The official decision of a court finally determining the respective rights and claims of the parties to a suit.
• livestock: means any animal bred, kept, maintained, raised, or used for show, profit, or for the purpose of selling or otherwise producing crops, animals, or plant or animal products for market. See Louisiana Revised Statutes 3:2651
• Livestock: means cattle, buffalo, bison, oxen, and other bovine; horses, mules, donkeys, and other equine; sheep; goats; swine; domestic rabbits; fish, turtles, and other animals identified with aquaculture that are located in artificial reservoirs or enclosures that are both on privately owned property and constructed so as to prevent, at all times, the ingress and egress of fish life from public waters; imported exotic deer and antelope, elk, farm-raised white-tailed deer, farm-raised ratites, and other farm-raised exotic animals; chickens, turkeys, and other poultry; and animals placed under the jurisdiction of the commissioner of agriculture and forestry and any hybrid, mixture, or mutation of any such animal. See Louisiana Revised Statutes 3:2802
• Master Settlement Agreement: means the settlement agreement, and related documents, entered into on November 23, 1998, by the state and leading United States tobacco product manufacturers. See Louisiana Revised Statutes 13:5062
• Member: shall include any employee, as defined in Paragraph (10) of this Section, included in the membership of this system as provided in La. See Louisiana Revised Statutes 11:2252
• Membership service: shall mean service as an employee or elected official while a member of this system. See Louisiana Revised Statutes 11:2252
• Nonparticipating manufacturer: means any tobacco product manufacturer that is not a participating manufacturer. See Louisiana Revised Statutes 13:5072
• Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.
• Overtime: shall mean the additional hours worked above the regular tour of duty required by the local governing authority for which the member works and the compensation therefor. See Louisiana Revised Statutes 11:2252
• Owner of livestock: means any person owning livestock. See Louisiana Revised Statutes 3:2802
• Package: means any pack or other container on which a stamp could be applied consistent with and as required by La. See Louisiana Revised Statutes 13:5072
• Participating manufacturer: has the meaning given that term in section II (jj) of the Master Settlement Agreement and all amendments thereto. See Louisiana Revised Statutes 13:5072
• Person: means any individual, company, insurer, association, organization, reciprocal or inter-insurance exchange, partnership, business, trust, limited liability company, or corporation which provides property residual value insurance in this state. See Louisiana Revised Statutes 22:381
• person: means an individual, partnership, committee, association, corporation, or any other organization or group of persons. See Louisiana Revised Statutes 13:5062
• Person: means any natural person, trustee, company, partnership, corporation, or other legal entity. See Louisiana Revised Statutes 13:5072
• 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
• Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
• Property: means all classes of movable or immovable property recognized under the laws of this state. See Louisiana Revised Statutes 22:381
• Property residual value insurer: means any person or organization, whether domestic, foreign, or alien, issuing or attempting to issue property residual value policies as defined herein. See Louisiana Revised Statutes 22:381
• Purchase: means acquisition in any manner, for any consideration. See Louisiana Revised Statutes 13:5072
• Released claims: means released claims as that term is defined in the Master Settlement Agreement. See Louisiana Revised Statutes 13:5062
• Releasing parties: means releasing parties as that term is defined in the Master Settlement Agreement. See Louisiana Revised Statutes 13:5062
• Residual value: shall mean the value of property at a specific future time, which value is determined by agreement at the time the contract of lease or sale is entered into. See Louisiana Revised Statutes 22:381
• Retailer: means "retail dealer" as provided in La. See Louisiana Revised Statutes 13:5072
• Retirement: shall mean withdrawal from active service with a retirement allowance granted under the provisions of this Chapter. See Louisiana Revised Statutes 11:2252
• Retirement allowance: shall mean any benefit paid to a member under La. See Louisiana Revised Statutes 11:2252
• Retirement system: shall mean the Firefighters' Retirement System as established in La. See Louisiana Revised Statutes 11:2252
• Secretary: means the head of the Department of Revenue, which is the agency responsible for collection of the excise tax on cigarettes. See Louisiana Revised Statutes 13:5072
• Secretary: means the secretary of corrections. See Louisiana Revised Statutes 15:1151
• sell: means any transfer, exchange, or barter in any manner or by any means for any consideration. See Louisiana Revised Statutes 13:5072
• Service: shall mean service rendered as an employee as described in Paragraph (10) of this Section. See Louisiana Revised Statutes 11:2252
• Stamping agent: means a dealer that is authorized to affix tax stamps to packages or other containers of cigarettes under La. See Louisiana Revised Statutes 13:5072
• subscriber: means the participant or policyholder; "attorney-in-fact" means the representative of the subscribers through whom reciprocal insurance is exchanged; and "reciprocal insurer" means the organization or group of all the subscribers. See Louisiana Revised Statutes 22:161
• Tobacco product manufacturer: means an entity that after July 1, 1999, directly, and not exclusively through any affiliate:

  (a)  Manufactures cigarettes anywhere that such manufacturer intends to be sold in the United States, including cigarettes intended to be sold in the United States through an importer (except where such importer is an original participating manufacturer, as that term is defined in the Master Settlement Agreement, that will be responsible for the payments under the Master Settlement Agreement with respect to such cigarettes as a result of the provisions of subsection II(mm) of the Master Settlement Agreement and that pays the taxes specified in subsection II(z) of the Master Settlement Agreement, and provided that the manufacturer of such cigarettes does not market or advertise such cigarettes in the United States). See Louisiana Revised Statutes 13:5062

• Units sold: means the number of individual cigarettes sold in the state by the applicable tobacco product manufacturer, whether directly or through a distributor, retailer, or similar intermediary or intermediaries, during the year in question, as measured by excise taxes collected by the state on packs, or "roll-your-own" tobacco containers, bearing the excise tax stamp of the state. See Louisiana Revised Statutes 13:5062
• years of service: shall mean the number of twelve-month periods a member has which are creditable toward receiving retirement benefits from the retirement system. See Louisiana Revised Statutes 11:2252