Sections
Part I Definitions 26:241 – 26:243
Part II Permits for Dealers in Beverages of Low Alcoholic Content 26:271 – 26:309
Part III Gallonage Tax 26:341 – 26:375
Part IV Exemptions 26:421 – 26:423
Part V Administration 26:451 – 26:459
Part VI Local Taxation and Regulation 26:491 – 26:495
Part VII Penal Provisions 26:521

Terms Used In Louisiana Revised Statutes > Title 26 > Chapter 2 - Alcohol Beverage Control and Taxation

  • Accumulated contributions: means 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. See Louisiana Revised Statutes 11:1002
  • Activity: means a distinct subset of functions or services within a program. See Louisiana Revised Statutes 39:2
  • Actuarial equivalent: means a benefit of equivalent value to the accumulated contributions, annuity, or benefits, as the case may be, computed on the basis of interest and mortality assumptions adopted in accordance with the provisions of La. See Louisiana Revised Statutes 11:701
  • Administrative costs: means costs incurred by the Department of Natural Resources in the administration of the program, including but not limited to:

    NOTE: Paragraph (1)(intro. See Louisiana Revised Statutes 33:1419.2

  • 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.
  • Agency: means any state office, department, board, commission, institution, division, officer or other person, or functional group, heretofore existing or hereafter created, that is authorized to exercise, or that does exercise, any functions of the government of the state in the executive branch, but not any governing body or officer of any local government or subdivision of the state, or any parochial officer who exercises functions coterminous with the municipality in which he performs those functions. See Louisiana Revised Statutes 39:2
  • Agency: means any governing body employing persons in the public school system. See Louisiana Revised Statutes 11:1002
  • Agreement: means the agreement or agreements, as authorized under this Subpart, between the state of Louisiana, as the seller, and the corporation, as the purchaser, of the revenue assets. See Louisiana Revised Statutes 39:99.27
  • Allegation: something that someone says happened.
  • Allocation fund: shall mean the Coronavirus Local Recovery Allocation Fund. See Louisiana Revised Statutes 39:100.42
  • Allocation program: shall mean the Local Recovery Allocation Program administered by the commissioner of administration and GOHSEP. See Louisiana Revised Statutes 39:100.42
  • Alternative fuel: means a fuel which results in emissions of oxides of nitrogen, volatile organic compounds, carbon monoxide, or particulates, or any combination of these which are comparably lower than emissions from gasoline or diesel and which meets or exceeds federal clean air standards, including but not limited to compressed natural gas, liquefied natural gas, liquefied petroleum gas, biofuel, biodiesel, methanol, ethanol, and electricity. See Louisiana Revised Statutes 33:1419.2
  • Alternative Fuel Vehicle Revolving Loan Fund: means the revolving loan fund provided for pursuant to this Subpart. See Louisiana Revised Statutes 33:1419.2
  • 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.
  • Amortization: Paying off a loan by regular installments.
  • Ancillary contracts: means contracts described in La. See Louisiana Revised Statutes 39:99.27
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Annuity: means payments for life derived from the accumulated contributions of a member. See Louisiana Revised Statutes 11:1002
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Applicant: means a person or place of business that makes a formal application for a license, permit, certification, registration, or certificate issued pursuant to this Title. See Louisiana Revised Statutes 3:1
  • Appraisal: A determination of property value.
  • Apprentice permit: means a permit issued by the Louisiana Department of Health to authorize a person desiring to become a licensed midwife to obtain clinical experience under supervision of a physician, certified nurse midwife, certified nurse practitioner specially qualified by the Louisiana State Board of Nursing, or licensed midwife. See Louisiana Revised Statutes 37:3241
  • Appropriation: means an authorization by the legislature to a budget unit for a program to expend from public funds a sum of money, for purposes designated, under the procedure prescribed in this Chapter. See Louisiana Revised Statutes 39:2
  • 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
  • Aquaculture: means the producing, raising, managing, harvesting, transporting, or marketing of aquatic livestock in privately owned waters or ponds as defined in La. See Louisiana Revised Statutes 3:559.3
  • Aquatic livestock: means domestic aquatic, nongame, native, freshwater organisms produced, raised, managed, or harvested within or from a constructed impoundment in compliance with rules and regulations adopted pursuant to this Part. See Louisiana Revised Statutes 3:559.3
  • Aquatic producer: means any person engaged in producing, raising, managing, harvesting, or marketing aquatic livestock. See Louisiana Revised Statutes 3:559.3
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Attack: means any action or series of actions taken by an enemy of the United States resulting in substantial damage or injury to persons or property in this state, whether through sabotage, bombs, missiles, shellfire, or atomic, radiological, chemical, bacteriological or biological means or other weapons or methods. See Louisiana Revised Statutes 24:63
  • Authority: means a parish or municipality, or both, authorized by law to perform governmental functions and any special district created for the purpose of drainage and/or flood control. See Louisiana Revised Statutes 38:90.1
  • bait: means any substance that is manufactured or processed into a substantially different form than the raw materials and is sold for the purpose of attracting crawfish to traps. See Louisiana Revised Statutes 3:556.2
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Beneficiary: means the eligible recipient of a pension, annuity, retirement allowance, or other benefit provided in this Chapter. See Louisiana Revised Statutes 11:701
  • Beneficiary: means any person in receipt of a pension, an annuity, a retirement allowance or other benefit provided by this Chapter. See Louisiana Revised Statutes 11:1002
  • Board: means the Board of Certification and Training for solid waste disposal system operators. See Louisiana Revised Statutes 37:3151
  • Board: means the Radiologic Technology Board of Examiners. See Louisiana Revised Statutes 37:3200
  • Board: means the Louisiana State Board of Medical Examiners. See Louisiana Revised Statutes 37:3241
  • Board: means the Louisiana Crawfish Promotion and Research Board. See Louisiana Revised Statutes 3:556.2
  • Board: means the Louisiana Board of Animal Health. See Louisiana Revised Statutes 3:561
  • Board: means the Louisiana Board of Animal Health augmented by the persons named in La. See Louisiana Revised Statutes 3:663
  • Board: means the board of the corporation. See Louisiana Revised Statutes 39:99.27
  • Board of trustees: means the board provided for in Part V of this Chapter to administer the retirement system. See Louisiana Revised Statutes 11:701
  • Board of Trustees: means the board provided to administer the retirement system. See Louisiana Revised Statutes 11:1002
  • Bond commission: means the State Bond Commission or any other entity authorized to approve and/or issue bonds for a municipality, including without limitation, the Board of Liquidation, City Debt, which is the appropriate bond commission for the city of New Orleans and the Sewerage and Water Board of New Orleans. See Louisiana Revised Statutes 38:90.1
  • Bonds: means bonds and refunding bonds, notes, and other evidences of indebtedness issued by the corporation pursuant to this Subpart. See Louisiana Revised Statutes 39:99.27
  • CARES Act: shall mean the Coronavirus Aid, Relief, and Economic Security Act, Public Law 116-136 and any guidance or regulations issued by the United States Department of the Treasury as of the date of this Act or thereafter relative to the CARES Act. See Louisiana Revised Statutes 39:100.42
  • Certificate: means the document or documents issued by the board which attest to the competency of the operator. See Louisiana Revised Statutes 37:3151
  • Certification: means the process or act whereby an operator meets the requirements for obtaining a certificate of competency. See Louisiana Revised Statutes 37:3151
  • Certified: means holding a currently valid certificate. See Louisiana Revised Statutes 37:3151
  • Certified nurse midwife: means a nurse authorized by the Louisiana State Board of Nursing to practice as a certified nurse midwife in the state. See Louisiana Revised Statutes 37:3241
  • Chambers: A judge's office.
  • Charter: means the charter for livestock market operations authorized under this Part. See Louisiana Revised Statutes 3:663
  • Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
  • Closing date: means the date of delivery of the first issue of bonds. See Louisiana Revised Statutes 39:99.27
  • Commission: means the Streamlining Government Commission. See Louisiana Revised Statutes 24:102
  • Commissioner: shall mean the commissioner of the division of administration of the state. See Louisiana Revised Statutes 39:100.42
  • Commissioner: means the Louisiana commissioner of agriculture and forestry. See Louisiana Revised Statutes 3:556.2
  • Commissioner: means the Louisiana commissioner of agriculture and forestry. See Louisiana Revised Statutes 3:559.3
  • Commissioner: means the Louisiana commissioner of agriculture and forestry. See Louisiana Revised Statutes 3:663
  • Committee: means the Joint Legislative Committee on Transportation, Highways and Public Works. See Louisiana Revised Statutes 38:90.1
  • Community health worker: means an individual who serves as a liaison for community members to facilitate access to health and social services and to improve quality and cultural competence of service delivery through outreach, education, support, and advocacy. See Louisiana Revised Statutes 37:3722
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
  • Conduit individual retirement account: means an account which is covered by the provisions of Section 408(a) of the United States Internal Revenue Code, provided the account only contains assets rolled over to the account as an eligible rollover distribution from a qualified plan, plus earnings on those assets, but does not contain any other assets. See Louisiana Revised Statutes 11:701
  • Conference committee: A temporary, ad hoc panel composed of conferees from both chamber of a legislature which is formed for the purpose of reconciling differences in legislation that has passed both chambers. Conference committees are usually convened to resolve bicameral differences on major and controversial legislation.
  • Consent decree: means the settlement agreement and related documents between the state of Louisiana and other gulf coast states, the United States, and BP Exploration & Production Inc. See Louisiana Revised Statutes 39:99.27
  • Continuing education: means participation in an organized learning experience under responsible sponsorship, capable direction, and qualified instruction and approved by the board for the purpose of meeting requirements for renewal of registration under these regulations. See Louisiana Revised Statutes 37:3241
  • Continuing training: means the process whereby a certified operator obtains required formal training in the area of solid waste management. See Louisiana Revised Statutes 37:3151
  • control: means exercising the power to make policy decisions and "operate" means being actively involved in the day-to-day management of the business. See Louisiana Revised Statutes 39:100.42
  • Corporation: means the Coastal Protection and Restoration Financing Corporation created pursuant to this Subpart. See Louisiana Revised Statutes 39:99.27
  • Council: means the Legislative Audit Advisory Council. See Louisiana Revised Statutes 38:90.1
  • Creditable service: means "Prior Service" plus "Membership Service" for which credit is allowable as provided in Part III of this Chapter. See Louisiana Revised Statutes 11:701
  • Dam: is a ny artificial barrier, including appurtenant works, which does or will impound or divert water or any other liquid substance and which has or will have a dam height of twenty-five feet or more or has or will have a maximum liquid storage capacity of fifty acre-feet or more. See Louisiana Revised Statutes 38:22
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Department: means the Louisiana Department of Agriculture and Forestry. See Louisiana Revised Statutes 3:556.2
  • Department: means the Louisiana Department of Health. See Louisiana Revised Statutes 37:3241
  • Department: means the Louisiana Department of Agriculture and Forestry. See Louisiana Revised Statutes 3:559.3
  • Department: means the Louisiana Department of Veterans Affairs. See Louisiana Revised Statutes 37:3662
  • Department: means the Louisiana Department of Health. See Louisiana Revised Statutes 37:3722
  • Department: means the Department of Agriculture and Forestry. See Louisiana Revised Statutes 3:1
  • Department: means the Department of Natural Resources. See Louisiana Revised Statutes 33:1419.2
  • Derivative instrument: means a contract whose value is based on the performance of an underlying financial asset, index, or other investment. See Louisiana Revised Statutes 39:99.27
  • Devise: To gift property by will.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Distributor: means a Louisiana manufacturer of crawfish bags or a person who brings crawfish bags into Louisiana which were manufactured outside of Louisiana or a person who brings crawfish tail meat into Louisiana or who distributes crawfish tail meat in Louisiana. See Louisiana Revised Statutes 3:556.2
  • Docket: A log containing brief entries of court proceedings.
  • Donee: The recipient of a gift.
  • Donor: The person who makes a gift.
  • DWH NRD assets: means all rights, title, and interest in and to the portion of the state allocation of DWH natural resource damages as set forth in the consent decree that may be sold to the corporation from time to time. See Louisiana Revised Statutes 39:99.27
  • DWH NRD bonds: means the bonds, notes, and other obligations issued by the corporation, exclusive of bonds that the corporation may issue to refund bonds, the net proceeds, after financing costs, of the first issue of which shall be used by the corporation to pay a portion of the purchase price to the state of Louisiana to purchase the DWH NRD assets. See Louisiana Revised Statutes 39:99.27
  • DWH NRD payments: means the monies paid or payable for natural resource damages, pursuant to the consent decree, to the corporation and the agreement as in effect from time to time. See Louisiana Revised Statutes 39:99.27
  • Earnable compensation: means the compensation earned by a member during the full normal working time as a teacher. See Louisiana Revised Statutes 11:701
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Eligible business: means a for-profit corporation, a limited liability company, a partnership, or a sole proprietorship that meets all of the following criteria:

                (a) Was domiciled in Louisiana as of March 1, 2020. See Louisiana Revised Statutes 39:100.42

  • Employee: means any person legally occupying a position as a school bus driver who actually renders a service by driving a school bus during the full time of his employment, a school janitor, a school custodian, a school maintenance employee, school bus aide, monitor or attendant, or other regular school employee who actually works on a school bus helping with the transportation of school children, and who is a legal employee of a parish or city school board of the state of Louisiana, and shall include the employees of this system. See Louisiana Revised Statutes 11:1002
  • employee of a police department: as used in this Subpart shall include all persons employed or engaged full time and paid by the municipalities affected by this Subpart, for the enforcement of laws and ordinances and the general preservation of the public peace and order, including jailers and radio operators not otherwise classified, but shall not include or mean pound keepers, dog catchers, janitors, porters, elevator operators, chefs, kitchen helpers and workers, mechanics and mechanical helpers, special guards, physicians, carpenters, sign painters, any part-time or temporary employee, or any other employment of such special nature. See Louisiana Revised Statutes 33:2211
  • Employer: means the state of Louisiana, any city, parish, or other local school board, the State Board of Elementary and Secondary Education, any board created by La. See Louisiana Revised Statutes 11:701
  • Employer: means the state of Louisiana or any parish or city school board from which any employee receives his compensation. See Louisiana Revised Statutes 11:1002
  • Encumbrance: means any lien, privilege, judgment, mortgage, pledge, pawn, claim, charge, or any other encumbrance of like nature. See Louisiana Revised Statutes 3:1
  • 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.
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • 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
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evaluation committee: means the Flood Control Project Evaluation Committee. See Louisiana Revised Statutes 38:90.1
  • Ex officio: Literally, by virtue of one's office.
  • Examination: means a written examination taken by applicants in order to measure their knowledge of solid waste management. See Louisiana Revised Statutes 37:3151
  • Excess benefit participant: means any member whose retirement benefit as determined on the basis of all qualified plans of the employer without regard to the limitations of La. See Louisiana Revised Statutes 11:701
  • Expenses: means amounts represented by cash paid out or by obligations to pay cash or partly by each for maintaining and operating government services. See Louisiana Revised Statutes 39:2
  • Facility: means any piece of property that contains a constructed impoundment or other area where aquatic livestock are produced, raised, managed, harvested, or marketed. See Louisiana Revised Statutes 3:559.3
  • Federal assistance under a state transportation plan: means federal matching funds or other federal money which may be available under a State Implementation Plan (SIP), maintenance plan, or other transportation plan of the Department of Transportation and Development, a Metropolitan Planning Organization, or other state entity pursuant to the federal Congestion Mitigation and Air Quality (CMAQ) Improvement Program funding which provides funds for public fleet conversions to cleaner fuels. See Louisiana Revised Statutes 33:1419.2
  • Fiduciary: A trustee, executor, or administrator.
  • Financing costs: means all capitalized interest, costs, fees, reserves, and credit and liquidity enhancements as the corporation determines to be desirable in issuing, securing and marketing the bonds. See Louisiana Revised Statutes 39:99.27
  • Fire employee: includes any person employed in the fire department of any municipality, parish, or fire protection district maintaining a full-time regularly paid fire department, regardless of the specific duties of such person within the fire department, and who is under investigation with a view to possible disciplinary action, demotion, or dismissal. See Louisiana Revised Statutes 33:2181
  • fireman: as used in this Subpart includes all persons employed or engaged full-time by municipalities or municipal fire departments, parishes or parish fire departments, or fire protection districts for firefighting, fire prevention, fire record clerk, fire investigation, fire protection, or emergency duties and services, or the fire training officers of such persons. See Louisiana Revised Statutes 33:1991
  • Fiscal year: means the period beginning July first of any year and ending June thirtieth of the next succeeding year. See Louisiana Revised Statutes 11:701
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • fleet conversion: means both of the following:

                (a) The installation of qualified clean fuel vehicle equipment in order to modify all or a portion of a local governing authority's fleet of motor vehicles which are propelled by gasoline or diesel so that the motor vehicles may be partially or wholly propelled by an alternative fuel. See Louisiana Revised Statutes 33:1419.2

  • Fraud: Intentional deception resulting in injury to another.
  • Functions: means duties, jurisdiction, powers, rights, and obligations, conferred or imposed upon, or vested in, any agency by law, or exercised, performed, or discharged by any agency without contravention of any provision of law. See Louisiana Revised Statutes 39:2
  • Fund: means an independent fiscal and accounting entity with a self-balancing set of accounts recording cash or other resources together with all related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with regulations, restrictions, and limitations. See Louisiana Revised Statutes 39:2
  • Fusion technology: means the operation of positron emission tomography (PET) and computed tomography (CT) imaging equipment or any other hybrid imaging equipment identified and recognized by the board. See Louisiana Revised Statutes 37:3200
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • GOHSEP: shall mean the Governor's Office of Homeland Security and Emergency Preparedness. See Louisiana Revised Statutes 39:100.42
  • Grant: means an award by the treasurer to an eligible business. See Louisiana Revised Statutes 39:100.42
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Impoundment: means any private, constructed pond, lake, reservoir, tank, cage, or other means of containment that has no inlet from or outlet to any public waters. See Louisiana Revised Statutes 3:559.3
  • Income: means the payments and all fees, charges, payments, and other income and receipts paid or payable to the corporation or a trustee or other party for the account of the corporation or the holders. See Louisiana Revised Statutes 39:99.27
  • Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. Source: FDIC
  • Indenture trustee: means the trust company or bank at the time serving as trustee under the trust indenture referred to in La. See Louisiana Revised Statutes 39:99.27
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Internal Revenue Code: means the United States Internal Revenue Code of 1986, as amended. See Louisiana Revised Statutes 11:701
  • Interrogation: includes but is not limited to any formal interview, inquiry, or questioning of any fire employee by the appointing authority or the appointing authority's designee regarding misconduct, allegations of misconduct, or policy violation. See Louisiana Revised Statutes 33:2181
  • Interruption of business: means business interruption caused by forced or voluntary closures or restricted operations, including but not limited to social distancing measures, decreased customer demand, cleaning or disinfection expenses, and providing personal protective equipment, related to COVID-19. See Louisiana Revised Statutes 39:100.42
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Jurisprudence: The study of law and the structure of the legal system.
  • 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
  • Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Liability: means a debt arising out of a transaction where goods or services have been received or rendered which must be liquidated, renewed, or refunded at some future date. See Louisiana Revised Statutes 39:2
  • License: means a certificate issued by the board authorizing the licensee to use radioactive materials or equipment emitting or detecting ionizing radiation on humans for diagnostic or therapeutic purposes in accordance with the provisions of this Chapter. See Louisiana Revised Statutes 37:3200
  • Licensed midwife: means a person who has completed all requirements of La. See Louisiana Revised Statutes 37:3241
  • Licensed midwifery: means the provision of health services in pregnancy and childbirth by a person not a licensed physician or a certified nurse midwife. See Louisiana Revised Statutes 37:3241
  • Licensed practitioner: means a person licensed to practice medicine, dentistry, podiatry, chiropractic, or osteopathy in this state, or an advanced practice registered nurse licensed to practice in this state. See Louisiana Revised Statutes 37:3200
  • Licensing period: means a two-year period running from April 1 of any year through March 31 of the second successive year; registration or permits may be issued at any time but shall expire on March 31 of the second successive year. See Louisiana Revised Statutes 37:3241
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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 3:561
  • 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 3:663
  • Livestock dealer: means any person, not a market agency, engaged in the business of buying or selling livestock. See Louisiana Revised Statutes 3:561
  • Livestock market: means any place, establishment or facility commonly known as a "buying station" "livestock market" "livestock auction market" "sales ring" "stockyard" or the like, operated for compensation or profit as a market for livestock, consisting of pens, or other enclosures, and their appurtenances, in which livestock are received, held, sold, or kept for sale or shipment. See Louisiana Revised Statutes 3:663
  • Loan: means a loan of money from the Alternative Fuel Revolving Loan Fund for eligible costs of the conversion of a fleet of motor vehicles of a local governing authority to qualified clean fuel vehicles. See Louisiana Revised Statutes 33:1419.2
  • Local governing authority: means the governing authority of a parish, municipality, school board, port or port harbor and terminal district, levee district, or any other political subdivision of the state, and the governing authorities of their agencies, offices, or instrumentalities. See Louisiana Revised Statutes 33:1419.2
  • Local government unit: means a parish, municipality, town, township, village or other unit of general government below the state level with parishwide jurisdiction including but not limited to sheriffs, coroners, and district attorneys. See Louisiana Revised Statutes 39:100.42
  • Louisiana taxes: means all taxes administered by the secretary of the Department of Revenue pursuant to Title 47 of the Louisiana Revised Statutes of 1950, as amended. See Louisiana Revised Statutes 39:100.42
  • Market agency: means any persons, firm, or corporation engaged in the business of buying or selling livestock in commerce on a commission basis, either at a public stockyard or at a privately owned and operated sales pen or concentration point, or any persons engaged in the furnishing of services for the conduct of such business, including but not limited to livestock video auctions. See Louisiana Revised Statutes 3:561
  • Maximum benefit: means the retirement benefit a member is entitled to receive from the system set forth in Part IV of this Chapter in any month after giving effect to La. See Louisiana Revised Statutes 11:701
  • 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
  • Member: means any school employee, as defined in Paragraph (13) of this Section, as provided in Part II of this Chapter. See Louisiana Revised Statutes 11:1002
  • Midwifery instructor: means a person who has a formal training and supervisory relationship with an apprentice midwife. See Louisiana Revised Statutes 37:3241
  • Military medical personnel: means an individual who has recently served as a medic in the United States Army, medical technician in the United States Air Force, or corpsman in the United States Navy or the United States Coast Guard and who was discharged or released from such service under conditions other than dishonorable. See Louisiana Revised Statutes 37:3662
  • Modification: means enlargements or changes that may affect the safety of the dam, including but not limited to adding significant amounts of material to, or removing material from, the cross-section of a dam; changing the dimensions or elevations of spillways; correcting damages associated with significant seepage through or under the dam; building a roadway or placing utilities on or in any part of the dam or altering the operational features of a dam excluding activities associated with routine maintenance. See Louisiana Revised Statutes 38:22
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Municipal drainage authority: means the city of New Orleans and any special district or board located in such municipality, including but not limited to the Sewerage and Water Board of New Orleans, created for the purpose of drainage and/or flood control. See Louisiana Revised Statutes 38:90.1
  • Net proceeds: means the funds raised from the sale of bonds minus issuance costs, which costs include but are not limited to the underwriting discount, printing of disclosure documents, bond certificates, and the fees of the underwriter's legal counsel, bond counsel, financial advisor, rating agency, and trustee banks. See Louisiana Revised Statutes 33:1419.2
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Nuclear medicine technologist: means a person, other than a licensed practitioner, who under the direction and supervision of a licensed practitioner uses radioactive materials on humans for diagnostic or therapeutic purposes upon prescription of a licensed practitioner. See Louisiana Revised Statutes 37:3200
  • Oath: A promise to tell the truth.
  • Obligation: means an amount which a government may be required legally to meet out of its resources. See Louisiana Revised Statutes 39:2
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Office: means the office of engineering of the Department of Transportation and Development. See Louisiana Revised Statutes 38:90.1
  • Offshore Royalty Revenue: means all monies constituting the state of Louisiana's allocable share pursuant to the Gulf of Mexico Energy Security Act of 2006. See Louisiana Revised Statutes 39:99.27
  • Offshore Royalty Revenue assets: means all right, title and interest in and to the portion of the state allocation that may be sold to the corporation from time to time. See Louisiana Revised Statutes 39:99.27
  • Offshore Royalty Revenue payments: means the monies paid or payable to the corporation pursuant to the agreement as in effect from time to time. See Louisiana Revised Statutes 39:99.27
  • Operator: means any person employed in responsible charge of operating all or a portion of a solid waste disposal system. See Louisiana Revised Statutes 37:3151
  • Outstanding: when used with respect to bonds, shall exclude bonds that shall have been paid in full at maturity, or shall have otherwise been refunded, redeemed, defeased or discharged, or that may be deemed not outstanding pursuant to agreements with the holders thereof. See Louisiana Revised Statutes 39:99.27
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Pensions: means payments for life. See Louisiana Revised Statutes 11:701
  • Pensions: means payments for life derived from money provided by the state or the employing agency. See Louisiana Revised Statutes 11:1002
  • Person: means any individual, corporation, partnership, association, or other legal entity. See Louisiana Revised Statutes 3:556.2
  • Person: means an individual, partnership, firm, company, association, corporation, limited liability company, and any other legal entity or group of persons. See Louisiana Revised Statutes 3:559.3
  • Person: means an individual, partnership, corporation, or association of such persons acting as a unit. See Louisiana Revised Statutes 3:561
  • 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
  • Personal property: All property that is not real property.
  • Physician: means a person who is currently practicing obstetrics and is licensed to practice medicine or osteopathy in Louisiana. See Louisiana Revised Statutes 37:3241
  • Pilot program: means the Louisiana Military Medics and Corpsmen Pilot Program established pursuant to this Chapter. See Louisiana Revised Statutes 37:3662
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • political subdivision: means a parish, municipality, and any other unit of local government, including a school board and a special district, authorized by law to perform governmental functions. See Louisiana Revised Statutes 33:1418
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • President pro tempore: A constitutionally recognized officer of the Senate who presides over the chamber in the absence of the Vice President. The President Pro Tempore (or, "president for a time") is elected by the Senate and is, by custom, the Senator of the majority party with the longest record of continuous service.
  • 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.
  • Prior service: means service rendered prior to the date of establishment of the retirement system for which credit is allowable under Part III of this Chapter. See Louisiana Revised Statutes 11:701
  • Program: means a grouping of activities directed toward the accomplishment of a clearly defined objective or set of objectives. See Louisiana Revised Statutes 39:2
  • Program: means the Alternative Fuel Revolving Loan Fund Program as established by this Subpart. See Louisiana Revised Statutes 33:1419.2
  • Program: means the flood control system which may include, but not be limited to, floodproofing, waterproofing, ring dikes, relocation assistance, information programs, formulation of codes, and engineering studies. See Louisiana Revised Statutes 38:90.1
  • Project: means a program or engineering activity, either new or continuing, exclusive of modifications to drainage structures located within state highway rights-of-way, that will be planned and implemented with the primary goal being the reduction of existing flood damages. See Louisiana Revised Statutes 38:90.1
  • 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.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Public school: means any school conducted within the state under the authority and supervision of a city, parish, or other local school board and any educational institution supported by and under the control of the state. See Louisiana Revised Statutes 11:701
  • Qualified plan: means a trust which is covered by the provisions of Section 401(a) of the United States Internal Revenue Code. See Louisiana Revised Statutes 11:701
  • Quarter: means a calendar quarter more specifically defined as follows:

    (a)  First quarter: January, February, and March. See Louisiana Revised Statutes 3:556.2

  • Quorum: The number of legislators that must be present to do business.
  • Radiation therapy technologist: means a person, other than a licensed practitioner, who under the direction and supervision of a licensed practitioner applies radiation to humans for therapeutic purposes upon prescription of a licensed practitioner. See Louisiana Revised Statutes 37:3200
  • Radiographer: means a person, other than a licensed practitioner, who under the direction and supervision of a licensed practitioner applies radiation to humans for diagnostic purposes upon prescription of a licensed practitioner. See Louisiana Revised Statutes 37:3200
  • Radiologic technologist: means any person who is a radiographer, a radiation therapy technologist, a fusion technologist, or a nuclear medicine technologist licensed under this Chapter who under the direction and supervision of a licensed practitioner applies radiation to humans upon prescription of a licensed practitioner. See Louisiana Revised Statutes 37:3200
  • Radiologic technology: means the use of a radioactive substance or equipment emitting or detecting ionizing radiation on humans for diagnostic or therapeutic purposes upon prescription of a licensed practitioner. See Louisiana Revised Statutes 37:3200
  • Recovery program: means the Louisiana Main Street Recovery Program. See Louisiana Revised Statutes 39:100.42
  • Regular interest: means interest compounded annually at such a rate as shall be determined by the board of trustees in accordance with La. See Louisiana Revised Statutes 11:701
  • Regular interest: means interest compounded annually at such a rate as shall be determined by the board of trustees in accordance with La. See Louisiana Revised Statutes 11:1002
  • 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.
  • Residual interests: means the income of the corporation, and bond proceeds, if any, not previously paid to the state, that are in excess of the corporation's requirements to pay its operating expenses, debt service, sinking fund and other redemption requirements, reserve fund requirements, and any other contractual obligations to the holders or that may be incurred in connection with the issuance or repayment of the bonds, the amounts of which shall be determined by the board on or before January first and July first of each year for the next twelve months, and which, within ten days after each such determination, shall be transferred and paid by the corporation to the state treasurer for deposit in and credit to the Coastal Protection and Restoration Fund pursuant to the agreement between the state and the corporation. See Louisiana Revised Statutes 39:99.27
  • Retirement: means withdrawal from active service with a retirement allowance granted under the provisions of this Chapter. See Louisiana Revised Statutes 11:701
  • Retirement: means withdrawal from active service with a retirement allowance granted under the provisions of this Chapter. See Louisiana Revised Statutes 11:1002
  • Retirement allowance: means the sum of the annuity and the pensions or any optional benefit payable in lieu thereof. See Louisiana Revised Statutes 11:701
  • Retirement allowance: means the sum of annuity and the pensions or any optional benefit payable in lieu thereof. See Louisiana Revised Statutes 11:1002
  • Retirement system: means the Teachers' Retirement System of Louisiana as defined in La. See Louisiana Revised Statutes 11:701
  • Retirement system: means the Louisiana School Employees Retirement System established and described in La. See Louisiana Revised Statutes 11:1002
  • Rural grant opportunity authority: means a municipality with a population of fewer than five thousand people or a parish with a population of fewer than fifty thousand people located in a rural area. See Louisiana Revised Statutes 38:90.1
  • Rural Grant Opportunity Program: means a mechanism for a rural grant opportunity authority located in a rural area that lacks the financial ability to satisfy the local match requirements to participate in the Statewide Flood Control Program. See Louisiana Revised Statutes 38:90.1
  • Security device: means any lien, mortgage, pawn, pledge, privilege, or other instrument by which an interest in livestock is used to secure the performance or payment of any obligation. See Louisiana Revised Statutes 3:561
  • Senior apprentice permit: means a permit issued by the board to authorize a person desiring to be a licensed midwife to continue obtaining clinical experience under general direction rather than supervision. See Louisiana Revised Statutes 37:3241
  • Service: means service as a teacher within the meaning of Paragraph (33) of this Section. See Louisiana Revised Statutes 11:701
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Solid waste: means garbage, refuse, sludge from a waste treatment plant, water supply treatment plant, or air pollution control facility and other discarded material, including solid, liquid, semi-solid, or contained gaseous material resulting from industrial, commercial, mining, and agricultural operations, and from community activities; but does not include or mean solid or dissolved material in domestic sewage or solid or dissolved materials in irrigation return flows or industrial discharges that are point sources subject to permits under La. See Louisiana Revised Statutes 37:3151
  • State: means the state of Louisiana. See Louisiana Revised Statutes 39:100.42
  • State allocation: means all monies to be received by the state of Louisiana as a result of the Gulf of Mexico Energy Security Act of 2006, the Resources and Ecosystems Sustainability, Tourist Opportunities, and Revived Economies of the Gulf Coast States Act as provided in the consent decree, or the Deepwater Horizon (DWH) natural resource damages as provided in the consent decree including all of the state of Louisiana's allocable share as determined thereunder, without giving effect to any sale of any portion thereof. See Louisiana Revised Statutes 39:99.27
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Supervision: means the coordination, direction, and continued evaluation at first hand of the person in training and obtaining clinical experience as an apprentice midwife within the scope of these provisions. See Louisiana Revised Statutes 37:3241
  • teacher: as used in this Part means principal, supervisor, and superintendent of public schools, as well as classroom teachers. See Louisiana Revised Statutes 11:901.36
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
  • Testify: Answer questions in court.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Treasurer: means the state treasurer of Louisiana. See Louisiana Revised Statutes 39:100.42
  • Trustee: A person or institution holding and administering property in trust.
  • Unavailable: means absent from the place of session (other than on official business of the legislature), or unable for physical, mental or legal reasons to exercise the powers and discharge the duties of a legislator, whether or not such absence or inability would give rise to a vacancy under existing constitutional or statutory provisions. See Louisiana Revised Statutes 24:63
  • Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. Source: OCC
  • Unrestricted benefit: means the monthly retirement benefit a member, or the spouse or child of a member, would have received under the terms of all qualified plans of the employer, except for the restrictions of La. See Louisiana Revised Statutes 11:701
  • Venue: The geographical location in which a case is tried.
  • Veto: The procedure established under the Constitution by which the President/Governor refuses to approve a bill or joint resolution and thus prevents its enactment into law. A regular veto occurs when the President/Governor returns the legislation to the house in which it originated. The President/Governor usually returns a vetoed bill with a message indicating his reasons for rejecting the measure. In Congress, the veto can be overridden only by a two-thirds vote in both the Senate and the House.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • Writ of certiorari: An order issued by the Supreme Court directing the lower court to transmit records for a case for which it will hear on appeal.