§ 26:451 Secretary to collect taxes
§ 26:452 Bond of secretary as to beverages of low alcoholic content
§ 26:453 Rules and regulations of the secretary
§ 26:454 Private counsel
§ 26:455 Collection of delinquency penalties
§ 26:456 Concealing violations or hindering enforcement of Chapter
§ 26:457 Special agents of secretary and commissioner
§ 26:458 Compromises by secretary
§ 26:459 Disposition of proceeds of taxes

Terms Used In Louisiana Revised Statutes > Title 26 > Chapter 2 > Part V - Administration

  • Amortization: Paying off a loan by regular installments.
  • 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
  • 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
  • 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
  • Committee: means the Joint Legislative Committee on Transportation, Highways and Public Works. See Louisiana Revised Statutes 38:90.1
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Council: means the Legislative Audit Advisory Council. See Louisiana Revised Statutes 38:90.1
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • 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
  • 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.
  • 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.
  • 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
  • Office: means the office of engineering of the Department of Transportation and Development. See Louisiana Revised Statutes 38:90.1
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • 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
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.