Sections
Part I General Provisions 37:831 – 37:855
Part II Preneed Funeral Plans 37:861 – 37:867
Part III Crematory and Cremation Regulation 37:871 – 37:885

Terms Used In Louisiana Revised Statutes > Title 37 > Chapter 10 - Embalming and Funeral Directors

  • account wagering: means a form of pari-mutuel wagering in which an individual may deposit money in an account with an authorized licensee and then use the account balance to pay for pari-mutuel wagers made in person, by telephone call, or by communication through other electronic means. See Louisiana Revised Statutes 4:149.5
  • Accumulated contributions: shall mean the sum of all the amounts deducted from the compensation of a member and credited to his individual account in the annuity savings fund. See Louisiana Revised Statutes 11:2031
  • Active licensee: means an individual that holds a funeral director or embalmer and funeral director license issued by the board and who has complied with all requirements of this Chapter. See Louisiana Revised Statutes 37:831
  • Actuarial equivalent: shall mean a benefit of equal value when computed upon the basis of such mortality tables as shall be adopted by the board of trustees, and regular interest. See Louisiana Revised Statutes 11:2031
  • Addiction: means the physiological or psychological dependency on drugs or alcohol. See Louisiana Revised Statutes 37:831
  • Address: means street and municipal number, or other definite and ascertainable physical location if street and municipal number are not available; and, if a building not wholly occupied by the addressee, the location in the building. See Louisiana Revised Statutes 12:201
  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Administrative rules and regulations: means rules and regulations that are applicable to a particular marketing order which is issued and made effective by the commissioner pursuant to La. See Louisiana Revised Statutes 3:3502
  • Advertising and sales promotion: means trade promotion and activities which prevent the restriction of the free flow of any commodity to market. See Louisiana Revised Statutes 3:3502
  • Adviser: means a person who, at the request of the issuer, a confirmor, or another adviser, notifies, or requests another adviser to notify, the beneficiary that a letter of credit has been issued, confirmed, or amended. See Louisiana Revised Statutes 10:5-102
  • Affected waters: means any waters of the state in which the levels of pesticides pose a threat or a reasonable expectation of a threat to human health or to the environment. See Louisiana Revised Statutes 3:3302
  • Agricultural plant: means any facility which receives raw agricultural products for the purpose of rendering them suitable for wholesale or retail marketing. See Louisiana Revised Statutes 3:263
  • Agricultural producer: means a person engaged in agriculture for the planting, growing, harvesting, or production of an agricultural product in its natural state and who primarily assumes the production and market risks associated with such activities. See Louisiana Revised Statutes 3:263
  • Agriculture: means the commercial planting, growing, harvesting, production, storage, processing, marketing, distribution, or export of any agricultural product, including but not limited to farm products, livestock and livestock products, poultry and poultry products, milk and dairy products, fruit and other horticultural products, and seafood and aquacultural products. See Louisiana Revised Statutes 3:263
  • Agriculture: means the commercial production, storage, processing, marketing, or distribution of any agronomic, floricultural, horticultural, vitacultural, silvicultural, or aquacultural crop, including but not limited to farm products, livestock and livestock products, poultry and poultry products, milk and dairy products, fruit and other horticultural products, and seafood and aquacultural products. See Louisiana Revised Statutes 3:292
  • Allegation: something that someone says happened.
  • Allocated value: means (1) the par value of par-value shares, plus any amounts in excess of par value transferred from surplus to stated capital in respect of such shares, less any part of such amounts transferred from stated capital to capital surplus as permitted by this Chapter, and (2) the amount allocated to stated capital upon issuance of shares without par value, plus any amounts thereafter transferred from surplus to stated capital in respect of such shares, less any part of such amounts transferred from stated capital to capital surplus as permitted by this Chapter. See Louisiana Revised Statutes 12:201
  • 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.
  • Annuity: shall mean payments for life derived from the accumulated contributions of a member. See Louisiana Revised Statutes 11:2031
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Applicant: means a person at whose request or for whose account a letter of credit is issued. See Louisiana Revised Statutes 10:5-102
  • 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.
  • Appropriate governmental agency: means any federal, state, or local agency which has jurisdiction over or expertise in the subject matter affected by this Part and includes but is not limited to the United States Department of Agriculture, the United States Environmental Protection Agency, the United States Geological Survey, the Department of Environmental Quality, the Louisiana Department of Health, the Department of Natural Resources, the Department of Wildlife and Fisheries, and the Department of Transportation and Development. See Louisiana Revised Statutes 3:3302
  • Approved provider: means any continuing education provider approved by the board. See Louisiana Revised Statutes 37:831
  • Aquaculture: means the commercial production, storage, processing, marketing, distribution, or export of any seafood including but not limited to catfish, trout, crustaceans, and mollusks. See Louisiana Revised Statutes 3:263
  • Aquaculture: means the producing, raising, managing, harvesting, or  marketing of aquatic livestock under controlled circumstances. See Louisiana Revised Statutes 3:292
  • Arrest: Taking physical custody of a person by lawful authority.
  • Articles: means the original articles of incorporation, and all amendments thereto including those contained in merger agreements, or if restated, the latest restatement thereof, except in those instances in which the context expressly refers to the original articles of incorporation only. See Louisiana Revised Statutes 12:201
  • Asset forfeiture: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Assets: means all of a corporation's property and rights of every kind. See Louisiana Revised Statutes 12:201
  • Association: means a partnership, a combination or group of individuals, or an unincorporated organization of persons having a common interest. See Louisiana Revised Statutes 37:831
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Authority: means the Louisiana Agricultural Finance Authority created by this Chapter. See Louisiana Revised Statutes 3:263
  • Authorizing agent: means a person legally entitled to authorize the cremation of human remains. See Louisiana Revised Statutes 37:831
  • Average compensation: shall mean the average annual earned compensation of an employee for any period of sixty successive or joined months of service as an employee during which earned compensation was the highest. See Louisiana Revised Statutes 11:2031
  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • Bailiff: a court officer who enforces the rules of behavior in courtrooms.
  • 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: means a person who under the terms of a letter of credit is entitled to have its complying presentation honored. See Louisiana Revised Statutes 10:5-102
  • 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: shall mean any person designated to receive a pension, an annuity, a retirement allowance or other benefit as provided by this Chapter. See Louisiana Revised Statutes 11:2031
  • Bequest: Property gifted by will.
  • Board: means the Louisiana Uniform Local Sales Tax Board as defined in La. See Louisiana Revised Statutes 47:337.92
  • Board: means the Louisiana Equine Promotion and Research Advisory Board. See Louisiana Revised Statutes 3:2073
  • Board: means the Louisiana State Board of Embalmers and Funeral Directors. See Louisiana Revised Statutes 37:831
  • Board: means the Louisiana Cemetery Board. See Louisiana Revised Statutes 8:1
  • board of examiners: means the Board of River Port Pilot Commissioners and Examiners, established in La. See Louisiana Revised Statutes 34:1071
  • Board of trustees: shall mean the board provided for in La. See Louisiana Revised Statutes 11:2031
  • Bonds: means the bonds, notes, renewal notes, refunding bonds, interim certificates, certificates of indebtedness, debentures, warrants, commercial paper, or other obligations or evidences of indebtedness authorized to be issued by the Authority pursuant to the provisions of this Chapter. See Louisiana Revised Statutes 3:263
  • Branch establishment: means a licensed funeral establishment devoted to or used in the care of the body of a deceased person, or maintained or held out to the public, by advertising or otherwise, as the office or place for the practice of funeral directing. See Louisiana Revised Statutes 37:831
  • Burial: means the act or process of disposing of a human body by depositing it in the earth, at sea, or by any other accepted disposition. See Louisiana Revised Statutes 37:831
  • Burial: means the placement of human remains in a grave. See Louisiana Revised Statutes 8:1
  • Burial-transit permit: means the permit for disposition of a dead human body as required by state law. See Louisiana Revised Statutes 37:831
  • Business corporation: means a corporation for profit formed under the laws of this state. See Louisiana Revised Statutes 12:201
  • Buyer: means the person entering into a preneed funeral contract with a licensed funeral establishment. See Louisiana Revised Statutes 37:831
  • Capital surplus: means the aggregate of:

    (a)  The amount of the consideration received on issuance of issued shares in excess of the aggregate allocated value thereof; and

    (b)  Amounts transferred to capital surplus as permitted by this Chapter; and

    (c)  Surplus arising from revaluation to reflect unrealized appreciation in value of assets; less

    (d)  Transfers from, or other reductions in, capital surplus required or permitted by this Chapter. See Louisiana Revised Statutes 12:201

  • Casket: means a rigid container which is designed for the encasement of human remains usually constructed of wood, metal, fiberglass, or other similar material and ornamented and lined with fabric, which may or may not be combustible, for transportation, or for other disposition. See Louisiana Revised Statutes 37:831
  • Cemetery: means a place used or intended to be used for the interment of the human dead and, to the extent allowed in accordance with this Title, pet remains. See Louisiana Revised Statutes 8:1
  • Cemetery space: means a grave, crypt, vault, niche, tomb, lawn crypt, or any other property used or intended to be used for the interment of human remains. See Louisiana Revised Statutes 8:1
  • Certificate: means a license issued by the board. See Louisiana Revised Statutes 37:831
  • Chambers: A judge's office.
  • Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
  • Closed container: means any container in which cremated human remains can be placed and closed in a manner so as to prevent leakage or spillage of remains or the entrance of foreign material. See Louisiana Revised Statutes 37:831
  • Commission: means the Louisiana Agricultural Commodities Commission. See Louisiana Revised Statutes 3:3402
  • Commissioner: means the Louisiana Commissioner of Agriculture and Forestry. See Louisiana Revised Statutes 3:263
  • Commissioner: means the commissioner of agriculture and forestry. See Louisiana Revised Statutes 3:2073
  • Commissioner: means the Louisiana commissioner of agriculture and forestry. See Louisiana Revised Statutes 3:3402
  • Commissioner: means the commissioner of agriculture of the state of Louisiana. See Louisiana Revised Statutes 3:3502
  • commodities: means cotton, all agricultural products commonly classed as grain, including rice, rough rice, corn, wheat, oats, rye, soybeans, barley, and grain sorghum, and any other agricultural commodity or other farm product which the commission may, by regulation, declare to be a commodity subject to this Chapter. See Louisiana Revised Statutes 3:3402
  • Commodity: except as otherwise provided in La. See Louisiana Revised Statutes 3:3502
  • Community Reinvestment Act: The Act is intended to encourage depository institutions to help meet the credit needs of the communities in which they operate, including low- and moderate-income neighborhoods. It was enacted by the Congress in 1977. Source: OCC
  • 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.
  • Confirmor: means a nominated person who undertakes, at the request or with the consent of the issuer, to honor a presentation under a letter of credit issued by another. See Louisiana Revised Statutes 10:5-102
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Continuing education: means that education which is obtained by a licensee through education processes in order to develop, maintain, improve, or expand skills and knowledge. See Louisiana Revised Statutes 37:831
  • Controlled substance: means a controlled dangerous substance as defined and covered by the Uniform Controlled Dangerous Substances Law, La. See Louisiana Revised Statutes 9:2800.62
  • Corporation: means a body formed and authorized by law to act as a single person although constituted by one or more persons and legally endowed with various rights and duties. See Louisiana Revised Statutes 37:831
  • Corporation: means any corporation or limited liability company which is authorized by its articles or an operating agreement to conduct any one or more of the businesses of a cemetery. See Louisiana Revised Statutes 8:1
  • Cotton agent: means every person, firm, corporation, association, or other legal entity who purchases or contracts to purchase cotton grown or to be grown by producers in this state for or on behalf of a cotton merchant and who is required to be a party to a notarized written agency agreement. See Louisiana Revised Statutes 3:3402
  • Cotton merchant: means every person, firm, corporation, association, or other legal entity who purchases or contracts to purchase, either directly or through a cotton agent, cotton grown or to be grown by producers in this state. See Louisiana Revised Statutes 3:3402
  • Court: means any court of competent jurisdiction where the registered office of the corporation is located. See Louisiana Revised Statutes 12:201
  • Court reporter: A person who makes a word-for-word record of what is said in court and produces a transcript of the proceedings upon request.
  • Creditable service: shall mean service for which credit is allowable as provided in La. See Louisiana Revised Statutes 11:2031
  • Cremated human remains: means all the remains of the human body recovered after the completion of the cremation process, including processing, pulverization, or processing and pulverization which leaves only bone fragments reduced to unidentifiable dimensions and may possibly include the residue of any foreign material that was cremated with the human remains. See Louisiana Revised Statutes 37:831
  • Cremated remains: means human remains after cremation in a crematory. See Louisiana Revised Statutes 8:1
  • Cremation: means the technical process, using direct flame and heat, that reduces human remains to bone fragments through heat and evaporation. See Louisiana Revised Statutes 37:831
  • Cremation container: means the container in which the human remains are transported to the crematory and placed in the cremation retort for cremation. See Louisiana Revised Statutes 37:831
  • Cremation retort: means the enclosed space within which the cremation process takes place. See Louisiana Revised Statutes 37:831
  • Crematory: means the building or portion of a building that houses the cremation retort for the reduction of bodies of deceased persons to cremated human remains. See Louisiana Revised Statutes 37:831
  • Crematory authority: means the legal entity which is licensed by the board to operate a crematory. See Louisiana Revised Statutes 37:831
  • Crematory retort operator: means the individual who is authorized and licensed by the board to operate the retort and perform the cremation process. See Louisiana Revised Statutes 37:831
  • Decedent: A deceased person.
  • Deceptive: means tending or having power to impose a false idea or belief or causing one to believe an untruth. See Louisiana Revised Statutes 37:831
  • 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 3:263
  • Department: means the Louisiana Department of Agriculture and Forestry. See Louisiana Revised Statutes 3:292
  • Department: means the Louisiana Department of Agriculture and Forestry. See Louisiana Revised Statutes 3:3402
  • Department: means the Department of Children and Family Services. See Louisiana Revised Statutes 46:322
  • Department: means the Department of Agriculture and Forestry. See Louisiana Revised Statutes 3:1
  • 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.
  • Directors: means persons designated in the articles as such, and persons designated, elected or appointed by any other name or title to act as directors, and their successors. See Louisiana Revised Statutes 12:201
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Dishonest conduct: means a standard of personal behavior by a funeral director, or embalmer, or both, characterized by a willful distortion of the truth in an attempt to deceive, cheat or defraud. See Louisiana Revised Statutes 37:831
  • Disinterment: means the act or ceremony of extracting a dead human body from the earth or tomb. See Louisiana Revised Statutes 37:831
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Disposition: means the interment, burial, cremation, or anatomical donation of the body of a deceased person or parts of the body of a deceased person. See Louisiana Revised Statutes 8:1
  • Disposition: means the shipment, interment, burial, cremation, or anatomical donation of a dead human body or parts of a dead human body. See Louisiana Revised Statutes 37:831
  • Distributing: means engaging in the business of a distributor as defined in Paragraph (7). See Louisiana Revised Statutes 3:3502
  • Distributor: means any person other than a producer or processor, who sells commodities to one or more retailers of such commodities. See Louisiana Revised Statutes 3:3502
  • dividend: when used in this Chapter (except in La. See Louisiana Revised Statutes 47:159
  • Docket: A log containing brief entries of court proceedings.
  • Document: means a draft or other demand, document of title, investment security, certificate, invoice, or other record, statement, or representation of fact, law, right, or opinion (i) which is presented in a written or other medium permitted by the letter of credit, or unless prohibited by the letter of credit, by the standard practice referred to in La. See Louisiana Revised Statutes 10:5-102
  • Donee: The recipient of a gift.
  • Donor: The person who makes a gift.
  • Earnable compensation: shall mean the full rate of compensation that would be payable to the member (employee) if he worked the full working time. See Louisiana Revised Statutes 11:2031
  • Earned surplus: means the excess of surplus over capital surplus. See Louisiana Revised Statutes 12:201
  • 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
  • Embalmer: means a person who disinfects or preserves, or both, a dead human body or bodies, entirely or in part, by the use of chemical substances, fluids, or gases ordinarily used, prepared, or intended for such purposes, either by outward application of such chemical substances, fluids, or gases on the body, or by the introduction of same into the body by vascular or hypodermic injection, or by direct application into the organs or cavities. See Louisiana Revised Statutes 37:831
  • Embalmer and funeral director: means a person to whom a valid license has been issued by the board to perform the duties of embalming and funeral directing. See Louisiana Revised Statutes 37:831
  • Embalming: means preparing, disinfecting, and preserving, either hypodermically, arterially, or by any other recognized means, the body of a deceased person for burial, cremation, or other disposition. See Louisiana Revised Statutes 37:831
  • Employee: shall mean any registrar of voters of the state of Louisiana or any deputy or permanent employee of the office of registrar of voters in any parish of the state of Louisiana. See Louisiana Revised Statutes 11:2031
  • Employer: shall mean the registrar of voters of any parish in the state of Louisiana, the state of Louisiana, or the police jury or any other governing body of a parish which employs and pays persons as registrars of voters. See Louisiana Revised Statutes 11:2031
  • 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.
  • 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.
  • Equine: means all members of the genus Equus, regardless of age, including horses, ponies, mules, donkeys, and zebras. See Louisiana Revised Statutes 3:2073
  • Equine event: means any kind of show, exposition, contest, or tournament where equines are shown competitively. See Louisiana Revised Statutes 3:2073
  • Equine facility: means any facility used to host equine events. See Louisiana Revised Statutes 3:2073
  • Equine performance: means any discipline within the equine industry where equines are used competitively or in exhibition. See Louisiana Revised Statutes 3:2073
  • Equine research: means any scholarly activity conducted to collect scientific data utilizing experimental design. See Louisiana Revised Statutes 3:2073
  • 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.
  • Executive session: A portion of the Senate's daily session in which it considers executive business.
  • Executor: A male person named in a will to carry out the decedent
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Farm products: means products employed directly in the cultivation, production, or harvesting of any agricultural commodities or containers for agricultural commodities or other farm products. See Louisiana Revised Statutes 3:3402
  • 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
  • Fiduciary: A trustee, executor, or administrator.
  • Financial institution: means a state or national bank, savings bank or savings association located in the state of Louisiana and whose deposits are insured by the Federal Deposit Insurance Corporation, including homesteads, building and loan associations and savings and loan associations. See Louisiana Revised Statutes 37:831
  • Firm: means a business unit or enterprise or a partnership of two or more persons not recognized as a legal person distinct from the members composing it. See Louisiana Revised Statutes 37:831
  • Fiscal year: means an accounting period of twelve months ending on the last day of any month other than December. See Louisiana Revised Statutes 47:98
  • FNS: means the Food and Nutrition Service of the United States Department of Agriculture, the office of the federal government that administers SNAP. See Louisiana Revised Statutes 46:322
  • Force majeure: means any of the following circumstances:

                (a) A major storm, major flood, or other similar natural disaster. See Louisiana Revised Statutes 8:1

  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Foreign corporation: means a corporation formed under the laws of any jurisdiction other than this state. See Louisiana Revised Statutes 12:201
  • Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. Source: OCC
  • Formal hearing: means a hearing as provided for in La. See Louisiana Revised Statutes 37:831
  • Funding: means grants, loans, or a combination of grants and loans. See Louisiana Revised Statutes 3:296
  • Funeral: means the observances held for a dead person usually before burial or cremation. See Louisiana Revised Statutes 37:831
  • Funeral directing: means the operation of a funeral home, or, by way of illustration and not limitation, any service whatsoever connected with the management of funerals, or the supervision of hearses or funeral cars, the purchase of caskets or other funeral merchandise, and retail sale and display thereof, the cleaning or dressing of dead human bodies for burial, and the performance or supervision of any service or act connected with the management of funerals from time of death until the body or bodies are delivered to the cemetery, crematory, or other agent for the purpose of disposition. See Louisiana Revised Statutes 37:831
  • Funeral director: means a person to whom a valid license has been issued by the board to perform the duties of funeral directing. See Louisiana Revised Statutes 37:831
  • Funeral establishment: means any place or premises duly licensed by the board and devoted to or used in the care and preparation for disposition of the body of a deceased person or maintained or held out to the public by advertising or otherwise as the office or place for the practice of funeral directing. See Louisiana Revised Statutes 37:831
  • Funeral goods and services: means any one or more of the following goods or services:

                (a) Goods which are sold or offered for sale directly to the public for use in connection with funeral services. See Louisiana Revised Statutes 37:831

  • Funeral merchandise: means : caskets, rental caskets, rental casket inserts, alternative containers, combo/shipping caskets, and other receptacles, excluding urns, where human remains are directly placed for disposition. See Louisiana Revised Statutes 37:831
  • Funeral recipient: means the individual for whom funeral goods and services are to be provided under the terms of a preneed funeral contract. See Louisiana Revised Statutes 37:831
  • Funeral trust account: means an account established pursuant to La. See Louisiana Revised Statutes 37:831
  • 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
  • General rules and regulations: means those which are applicable to all marketing orders and marketing agreements and are issued by the commissioner to provide uniform methods to facilitate the administration and enforcement of all such marketing orders and marketing agreements. See Louisiana Revised Statutes 3:3502
  • Germane: On the subject of the pending bill or other business; a strict standard of relevance.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Good faith: means honesty in fact in the conduct or transaction concerned. See Louisiana Revised Statutes 10:5-102
  • 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
  • Grain: means corn, wheat, oats, rye, soybeans, barley, and grain sorghum. See Louisiana Revised Statutes 3:3402
  • Grain dealer: means any person who purchases any agricultural commodities from producers or represents producers in the sale of agricultural commodities. See Louisiana Revised Statutes 3:3402
  • Gratuity: means an inducement given voluntarily or beyond obligation to gain business. See Louisiana Revised Statutes 37:831
  • Grave: means a space of ground in a cemetery, used or intended to be used, for burial. See Louisiana Revised Statutes 8:1
  • gross allocable income or loss: means the general class of gross income designated as allocable income by La. See Louisiana Revised Statutes 47:287.701
  • gross apportionable income or loss: means the general class of gross income designated as apportionable income by La. See Louisiana Revised Statutes 47:287.701
  • Guaranteed funeral goods and services: means funeral goods and services which a funeral establishment agrees to provide for a named funeral recipient upon death which are a specifically identified set of funeral goods and services designated as guaranteed and for which a funeral trust account has been established or a preneed insurance policy or annuity has been purchased or assigned to pay for those funeral goods and services, provided the buyer has fully funded a funeral trust account, or has fully paid for a preneed funeral policy or annuity, within a specified period of time after the preneed funeral contract is made and the funeral establishment has agreed to accept the funds available in the funeral trust account or preneed insurance policy or annuity during the term of the guarantee as payment in full for those funeral goods and services so that there will be no additional cost to the funeral recipient's family or his or her estate for those funeral goods and services. See Louisiana Revised Statutes 37:831
  • 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.
  • Handler: means any person that is engaged as a distributor or any person that is engaged as a processor. See Louisiana Revised Statutes 3:3502
  • Handling: means engaging in the business of a handler as defined in Paragraph (9). See Louisiana Revised Statutes 3:3502
  • Healthy food retailers: means for-profit or not-for-profit retailers that sell high quality fresh fruits and vegetables at competitive prices including but not limited to supermarkets, grocery stores, and farmers' markets. See Louisiana Revised Statutes 3:296
  • Holding facility: means an area within or adjacent to the crematory designated for the short-term retention of human remains prior to cremation that shall fulfill all of the following requirements:

                (a) Comply with any applicable public health laws. See Louisiana Revised Statutes 37:831

  • Hour of continuing education: means a unit of measurement equivalent to an organized learning experience of fifty consecutive minutes. See Louisiana Revised Statutes 37:831
  • Human remains: means the body of a deceased person and includes the body in any stage of decomposition, as well as cremated remains. See Louisiana Revised Statutes 8:1
  • Human remains: means the body of a deceased person, or part of a body or limb in any stage of decomposition that has been removed from a living or dead person. See Louisiana Revised Statutes 37:831
  • Illegal controlled substance: means cocaine, phencyclidine, heroin, or methamphetamine and any other illegal controlled dangerous substance the possession or distribution of which is a violation of the Uniform Controlled Dangerous Substances Law, La. See Louisiana Revised Statutes 9:2800.62
  • Inactive licensee: means an individual that holds a funeral director or embalmer and funeral director license issued by the board not practicing in any capacity in this state and who has not met the requirements of La. See Louisiana Revised Statutes 37:831
  • Incompetency: means the lack of skills or qualities necessary to perform the duties of funeral director, or embalmer, or both. See Louisiana Revised Statutes 37:831
  • Incorporator: means one of the signers of the original articles of incorporation. See Louisiana Revised Statutes 12:201
  • 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
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • Individual user: means the individual whose use of an illegal controlled substance, that is not obtained directly from or pursuant to a valid prescription or order of a licensed physician or practitioner, which is the basis of an action brought under this Chapter. See Louisiana Revised Statutes 9:2800.62
  • Infectious disease: means a sickness or malady which is easily diffused, or spread, or communicated. See Louisiana Revised Statutes 37:831
  • Informal meeting: means a fact gathering session of the board as provided for in La. See Louisiana Revised Statutes 37:831
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Inter vivos: Transfer of property from one living person to another living person.
  • Interment: means the disposition of human remains by inurnment, scattering, entombment, or burial in a place used or intended to be used, and dedicated, for cemetery purposes. See Louisiana Revised Statutes 8:1
  • Interment: means the act or ceremony of burying a dead human body. See Louisiana Revised Statutes 37:831
  • Interment receptacle: means an enclosure in which a casket is placed. See Louisiana Revised Statutes 37:831
  • Intern: means a person who is duly registered as such with the board while in the employ of a funeral establishment and who is engaged in learning the practice of funeral directing, or the practice of embalming, or both as the case may be, under the supervision of a funeral director or funeral director and embalmer duly licensed by the board and available on the same premises for consultation. See Louisiana Revised Statutes 37:831
  • Issued shares: means outstanding shares and treasury shares. See Louisiana Revised Statutes 12:201
  • Issuer: means a financial institution or other person that issues a letter of credit, but does not include an individual who makes an engagement for personal, family, or household purposes. See Louisiana Revised Statutes 10:5-102
  • 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.
  • Joint venture: means a speculative business enterprise involving the united activity of two or more persons. See Louisiana Revised Statutes 37:831
  • Jurisprudence: The study of law and the structure of the legal system.
  • Juror: A person who is on the jury.
  • 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
  • Legacy: A gift of property made by will.
  • Legal custody: means the immediate care, charge, and control exercised by a person or an authority according to or within the law. See Louisiana Revised Statutes 37:831
  • Legatee: A beneficiary of a decedent
  • Lending institution: means any bank, bank or trust company, federal land bank, production credit association, bank for cooperatives, building and loan association, homestead, insurance company, investment banker, mortgage banker or company, pension or retirement fund, savings bank or savings and loan association, small business investment company, credit union, or any other financial institution authorized to do business in Louisiana or operating under the supervision of any federal agency or any "Edge Act Corporation" or agreement corporation organized or operating pursuant to Section 25 of the Federal Reserve Act. See Louisiana Revised Statutes 3:263
  • Letter of credit: means a definite undertaking that satisfies the requirements of La. See Louisiana Revised Statutes 10:5-102
  • Level four offense: means the illegal possession with intent to distribute sixteen ounces or more, or the illegal distribution of four ounces or more, of an illegal controlled substance. See Louisiana Revised Statutes 9:2800.62
  • Level one offense: means the illegal possession with intent to distribute less than four ounces or the illegal distribution of less than one ounce of an illegal controlled substance. See Louisiana Revised Statutes 9:2800.62
  • Level three offense: means the illegal possession with intent to distribute  eight ounces or more but less than sixteen ounces, or the illegal distribution of two ounces or more, but less than four ounces, of an illegal controlled substance. See Louisiana Revised Statutes 9:2800.62
  • Level two offense: means the illegal possession with intent to distribute four ounces or more but less than eight ounces, or the illegal distribution  of one ounce or more, but less than two ounces, of an illegal controlled substance. See Louisiana Revised Statutes 9:2800.62
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Livestock: means any animal except dogs and cats, bred, kept, maintained, raised, or used for profit, that is used in agriculture, aquaculture, agritourism, competition, recreation, or silviculture, or for other related purposes or used in the production of crops, animals, or plant or animal products for market. See Louisiana Revised Statutes 3:263
  • Louisiana agricultural markets: means any entity in the state of Louisiana, public or private, which in the normal scope of business purchases Louisiana agricultural or aquacultural products. See Louisiana Revised Statutes 3:292
  • Louisiana gross allocable income or loss: means those items of, or that portion of, allocable income or loss allocated to Louisiana pursuant to the provisions of La. See Louisiana Revised Statutes 47:287.701
  • Major amendments: means amendments to any marketing order or agreement which are made pursuant to La. See Louisiana Revised Statutes 3:3502
  • Malpractice: as used in this Chapter , means a negligence from professional duty or a failure to exercise an acceptable degree of skill or learning as a funeral director, or embalmer, or both that results in injury, loss, or damage. See Louisiana Revised Statutes 37:831
  • Mandatory disclosure: means to divulge necessary, required information relating to services and merchandise offered by the funeral home establishment and pertaining to any other conditions known at the time funeral arrangements are made. See Louisiana Revised Statutes 37:831
  • Marketed by producers: means producer marketing, as defined by Paragraph (19). See Louisiana Revised Statutes 3:3502
  • Marketing agreement: means a voluntary contract between growers and handlers and the commissioner of agriculture. See Louisiana Revised Statutes 3:3502
  • Marketing of an illegal controlled substance: means the possession with intent to distribute or distribution of a specified illegal controlled substance which is a violation of the Uniform Controlled Dangerous Substances Law, La. See Louisiana Revised Statutes 9:2800.62
  • Marketing order: means an order which is issued by the commissioner, which prescribes rules and regulations that govern the processing, distributing, or handling in any manner of any commodity within this state during any specified period. See Louisiana Revised Statutes 3:3502
  • Member: means each natural or artificial person admitted to membership in a corporation, and, unless the context indicates otherwise, includes shareholders. See Louisiana Revised Statutes 12:201
  • 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 11:2031
  • Membership: means an interest in a corporation entitling the holder thereof to participate in the control of the corporation or to a pro rata share of its net assets upon dissolution. See Louisiana Revised Statutes 12:201
  • Membership service: shall mean service as an employee while a member of this system. See Louisiana Revised Statutes 11:2031
  • Mislead: means to lead into a mistaken action or belief often by deliberate deceit. See Louisiana Revised Statutes 37:831
  • Misrepresentation: means the act of giving a false, or misleading representation with an intent to deceive. See Louisiana Revised Statutes 37:831
  • Mortgage loan: A loan made by a lender to a borrower for the financing of real property. Source: OCC
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • 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 La. 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 La. See Louisiana Revised Statutes 47:287.701
  • Net assets: means the excess of assets over liabilities. See Louisiana Revised Statutes 12:201
  • Next of kin: means one or more living persons in the nearest degree of relationship to another person. See Louisiana Revised Statutes 37:831
  • Niche: means a space in a columbarium used or intended to be used for inurnment of cremated human remains. See Louisiana Revised Statutes 8:1
  • Nominated person: means a person whom the issuer (i) designates or authorizes to pay, accept, negotiate, or otherwise give value under a letter of credit and (ii) undertakes by agreement or custom and practice to reimburse. See Louisiana Revised Statutes 10:5-102
  • Noncommercial grain buyer: means any person who purchases, or contracts to purchase, less than ten thousand bushels of grain or five thousand hundredweights of rice in a calendar year. See Louisiana Revised Statutes 3:3402
  • nonprofit corporation: means a corporation formed under this Chapter, as well as a corporation formed under the laws of this state before January 1, 1969 but of a class of corporations that might be formed under this Chapter. See Louisiana Revised Statutes 12:201
  • Oath: A promise to tell the truth.
  • open position: means the grain dealer's contracts for purchase or sale of agricultural commodities which are unhedged. See Louisiana Revised Statutes 3:3402
  • Open storage: means any storage for which a warehouse receipt has not been issued. See Louisiana Revised Statutes 3:3402
  • Operate: means to navigate or otherwise use a motorboat or vessel. See Louisiana Revised Statutes 34:851.2
  • Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.
  • 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 to whom the cemetery authority has transferred full title to or the right of use of or interment in any cemetery space and who appears as the title holder in the official records of the cemetery authority. See Louisiana Revised Statutes 8:1
  • paid or accrued: shall be construed according to the method of accounting upon the basis of which the net income is computed under this Chapter. See Louisiana Revised Statutes 47:98
  • 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.
  • Partnership: means a legal relationship existing between two or more persons contractually associated as joint principals in a business. See Louisiana Revised Statutes 37:831
  • Party: means each person named or admitted as a party, or properly seeking and entitled as of right to be admitted as a party. See Louisiana Revised Statutes 47:337.92
  • perpetual care: means the maintenance, repair, and care of all places where interments have been or are to be made, including the improvements made upon the places, in keeping with a well-maintained cemetery, and general overhead expense necessary for such purposes. See Louisiana Revised Statutes 8:1
  • Person: means an individual, partnership, firm, corporation, association, or other entity. See Louisiana Revised Statutes 34:851.2
  • Person: means a natural person, governmental entity, or corporation, partnership,  firm, trust, or incorporated or unincorporated association, existing under or authorized by the laws of this state, another state, or a foreign country. See Louisiana Revised Statutes 9:2800.62
  • Person: means an individual, corporation, limited liability company, partnership, joint venture, association, trust, or any other legal entity. See Louisiana Revised Statutes 8:1
  • Person: means any individual, partnership, company, firm, association, cooperative association, corporation, or any other legal entity engaged in any of the activities regulated under this Chapter. See Louisiana Revised Statutes 3:3402
  • Person: means an individual, firm, corporation, association, or any other business unit, and includes any state agency which engages in any of the commercial activities which are regulated pursuant to the provisions of this Chapter. See Louisiana Revised Statutes 3:3502
  • 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.
  • Persons: means any individual, partnership, firm, corporation, company, cooperative, association, society, trust, limited liability company, or any other business unit or entity, including any state or federal agency. See Louisiana Revised Statutes 3:263
  • Pilot: means a New Orleans and Baton Rouge Steamship Pilot, as designated in La. See Louisiana Revised Statutes 34:1041
  • Pilot: means a River Port Pilot as designated in La. See Louisiana Revised Statutes 34:1071
  • Pilot initiative: means the workforce training and education pilot initiative provided for in this Subpart. See Louisiana Revised Statutes 46:322
  • Place of business: means a permanent location or a portion of a permanent location from which business, in a regulated profession or occupation, is transacted. See Louisiana Revised Statutes 3:1
  • Place of illegal activity: means , in relation to the individual user of an illegal controlled substance, each parish in which the individual illegally possesses or uses an illegal controlled substance during the period of the individual's use of an illegal controlled substance. See Louisiana Revised Statutes 9:2800.62
  • Place of participation: means , in relation to a defendant in an action brought under this Chapter, each parish in which the person participates in the marketing of illegal controlled substances during the period of the person's participation in the marketing of illegal controlled substances. See Louisiana Revised Statutes 9:2800.62
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • 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 levy and collect a sales and use tax. See Louisiana Revised Statutes 47:337.6
  • Prearrangement: means the non-binding gathering and exchange of information before the death of an individual that provides guidance for a funeral or final disposition of that individual and does not result in a preneed funeral contract. See Louisiana Revised Statutes 37:831
  • 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.
  • Preliminary hearing: A hearing where the judge decides whether there is enough evidence to make the defendant have a trial.
  • Preneed funeral contract: means any written agreement between a buyer and a funeral establishment in which a funeral establishment agrees, prior to the death of a named funeral recipient, to furnish funeral goods and services for the funeral recipient upon death, and the buyer, pursuant to that agreement, transfers or tenders funds, or assigns an insurance policy or annuity to the funeral establishment for the purpose of paying all or part of the cost of those funeral goods and services at the time they are actually provided. See Louisiana Revised Statutes 37:831
  • Preneed insurance policy or annuity: means any policy or contract of insurance issued by an insurance company in accordance with Title 22 of the Louisiana Revised Statutes of 1950, and used to fund a preneed funeral contract. See Louisiana Revised Statutes 37:831
  • Preparation: means the actions or processes necessary to make a dead body ready for disposition. See Louisiana Revised Statutes 37:831
  • Presentation: means delivery of a document to an issuer or nominated person for honor or giving of value under a letter of credit. See Louisiana Revised Statutes 10:5-102
  • Presenter: means a person making a presentation as or on behalf of a beneficiary or nominated person. See Louisiana Revised Statutes 10:5-102
  • Prior service: shall mean service rendered prior to the date of the establishment of this retirement system for which credit is allowable as provided in La. See Louisiana Revised Statutes 11:2031
  • Private transfer fee: means a fee or charge required by a private transfer fee obligation and payable upon the transfer of an interest in an immovable, or payable for the right to make or accept such transfer, regardless of whether the fee or charge is a fixed amount or is determined as a percentage of the value of the immovable, the purchase price, or other consideration given for the transfer. See Louisiana Revised Statutes 9:3132
  • Private transfer fee obligation: means any obligation arising under any recorded or unrecorded declaration or agreement, whether or not purporting to create a servitude, building restriction or other real right, to pay a private transfer fee to a party to the declaration or agreement, or his successors or assigns, or a third person upon a subsequent transfer of an interest in the immovable. See Louisiana Revised Statutes 9:3132
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision.
  • Processing: means engaging in the business of a processor as defined in Paragraph (17). See Louisiana Revised Statutes 3:3502
  • Processing: means the reduction of identifiable bone fragments after the completion of the cremation process to unidentifiable bone fragments by manual or mechanical means. See Louisiana Revised Statutes 37:831
  • Processor: means any person that is engaged within this state in the operation of receiving, grading, packing, canning, fermenting, distilling, extracting, preserving, grinding, crushing, or changing the form of any commodity for the purpose of preparing it for market or of marketing such commodity, or any other activities which are performed for the purpose of preparing it for market or of marketing such commodity. See Louisiana Revised Statutes 3:3502
  • Producer: means the owner, tenant, lessee, or operator of land within this state who has an interest in or receives all or any part of the proceeds from the sale of agricultural commodities produced thereon. See Louisiana Revised Statutes 3:3402
  • Producer: means any person that is engaged within this state in the business of producing any commodity. See Louisiana Revised Statutes 3:3502
  • Producer marketing: means any or all operations which are performed by any producer in preparing for market. See Louisiana Revised Statutes 3:3502
  • Program: means a public-private partnership established to provide a dedicated source of financing for food retailers that increase access to fresh fruits and vegetables and other affordable healthy food for Louisiana residents managed by the Louisiana Department of Agriculture and Forestry. See Louisiana Revised Statutes 3:296
  • Program: means the Louisiana Equine Promotion and Research Program. See Louisiana Revised Statutes 3:2073
  • Program instructor: means an organization or person who conducts or presents continuing education to licensees. See Louisiana Revised Statutes 37:831
  • Promotion of the equine industry: means the development of a comprehensive marketing plan for the equine industry including a website, social media, and an advertising program that includes all breeds, disciplines, and equine-related activities. See Louisiana Revised Statutes 3:2073
  • property: means any portion of immovable property, including servitudes and other rights in or to immovable property. See Louisiana Revised Statutes 34:3306
  • property: means any portion of immovable property, including servitudes and other rights in or to immovable property. See Louisiana Revised Statutes 34:3411
  • Public defender: Represent defendants who can't afford an attorney in criminal matters.
  • Pulverization: means the reduction of identifiable bone fragments after the completion of the cremation and processing of granulated particles by manual or mechanical means. See Louisiana Revised Statutes 37:831
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Reburial: means to transfer or transport a body from one place to another for reinterment. See Louisiana Revised Statutes 37:831
  • Reclassification of stock: means amendment of the articles to change the authorized number of shares of an existing class or series; to authorize shares of a new class or series; to change the designation, par value (including change of par-value shares to shares without par value or vice versa), preferences, limitations or relative rights, including cancellation or modification of the right to receive accumulated dividends which have not been declared, or variations in relative rights, of the issued, and authorized but unissued, shares of any existing class or series; or to change the issued shares of any existing class or series into a greater or smaller number of shares of the same class or series (subject to such changes as the reclassification may make in the designation, par value, preferences, limitations or relative rights, or variations in relative rights, thereof) or of another class or series, and to cancel any issued shares in connection with a reduction in the number thereof. See Louisiana Revised Statutes 12:201
  • Record: means information that is inscribed on a tangible medium, or that is stored in an electronic or other medium and is retrievable in perceivable form. See Louisiana Revised Statutes 10:5-102
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • Refund designee: means the person designated in a preneed funeral contract by the buyer to receive any surplus of funds as provided in La. See Louisiana Revised Statutes 37:831
  • Registered office: means that office maintained by the corporation in this state, the address of which is kept on file in the office of the Secretary of State in the manner required by this Chapter. See Louisiana Revised Statutes 12:201
  • regulation: means each statement, guide, or requirement for conduct or action of local taxing authorities concerning provisions of sales and use tax law or its administration that is applicable only to such authorities and which is not a "common sales tax law" as defined in La. See Louisiana Revised Statutes 47:337.92
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Removal: means to transfer or transport a body from one place to another for preparation for burial or reburial. See Louisiana Revised Statutes 37:831
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Retailer: means any person that purchases any commodity for resale at retail to the general public for consumption off the premises. See Louisiana Revised Statutes 3:3502
  • Retirement: shall mean withdrawal from active service with a retirement allowance granted under the provisions of this Chapter. See Louisiana Revised Statutes 11:2031
  • Retirement allowance: shall mean the sum of the annuity and the pensions, or any optional benefit payable in lieu thereof. See Louisiana Revised Statutes 11:2031
  • Retirement system: shall mean the Registrars of Voters Employees' Retirement System as defined in La. See Louisiana Revised Statutes 11:2031
  • reuse: means the act of removing and disposing of a previously interred casket and the gathering and placing of human remains in an alternative container within the same cemetery space in order to accommodate additional interments. See Louisiana Revised Statutes 8:1
  • Revolving credit: A credit agreement (typically a credit card) that allows a customer to borrow against a preapproved credit line when purchasing goods and services. The borrower is only billed for the amount that is actually borrowed plus any interest due. (Also called a charge account or open-end credit.) Source: OCC
  • Right of offset: Banks' legal right to seize funds that a guarantor or debtor may have on deposit to cover a loan in default. It is also known as the right of set-off. Source: OCC
  • Risk position: means the loss potential to the grain dealer resulting from bringing its open position to market. See Louisiana Revised Statutes 3:3402
  • Rulemaking: means the process employed by the board for the adoption, amendment, or repeal of a rule or regulation. See Louisiana Revised Statutes 47:337.92
  • Sale: means the sale of the full title to any cemetery space or the sale of the right of use of or interment in any cemetery space. See Louisiana Revised Statutes 8:1
  • Seasonal marketing regulation: means marketing regulations that are applicable to a particular marketing order which are made effective by the commissioner pursuant to La. See Louisiana Revised Statutes 3:3502
  • Secretary: means the secretary of the Department of Children and Family Services or the Louisiana Department of Health. See Louisiana Revised Statutes 46:1
  • secretary of revenue: when used in this Title, mean the secretary of the Department of Revenue for the state of Louisiana. See Louisiana Revised Statutes 47:1501
  • Security: means any financial instrument or document issued for the benefit of or given to the commission by a licensee, or participation in any self-insurance fund program authorized by this Chapter as assurance for the fulfillment of the obligations imposed on the licensee by applicable law or regulations. See Louisiana Revised Statutes 3:3402
  • Service: shall mean service rendered as an employee as described in Paragraph (10) of this Section. See Louisiana Revised Statutes 11:2031
  • Service of process: The service of writs or summonses to the appropriate party.
  • Share: means an interest in a corporation, represented by a stock certificate issued after payment for the shares represented thereby, entitling the holder thereof to participate in the control of the corporation or to a pro rata share of its net assets upon dissolution. See Louisiana Revised Statutes 12:201
  • Shareholder: means a natural or artificial person who is the owner of a property interest in a corporation represented by a certificate for shares of stock. See Louisiana Revised Statutes 12:201
  • Sole proprietorship: means one who has the legal right or exclusive title to something. See Louisiana Revised Statutes 37:831
  • Solicitation: means the act or practice of any licensee, or any agent, employee, or person acting on his behalf, approaching a person or a group of persons to make a request or plea, or to urge someone toward a particular cause as it may pertain to the care, custody, or disposition of a dead human body. See Louisiana Revised Statutes 37:831
  • State: means the state of Louisiana or any agency or instrumentality thereof. See Louisiana Revised Statutes 3:263
  • Stated capital: means the aggregate amount of:

    (a)  The aggregate allocated value of the issued shares; and

    (b)  Any other amounts transferred from surplus to stated capital; less

    (c)  Transfers from, or other reductions in, stated capital required or permitted by this Chapter. See Louisiana Revised Statutes 12:201

  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subpoena: A command to a witness to appear and give testimony.
  • Subtitle: means and includes all the Chapters in Subtitle II of this Title 47 and any other Title of the Louisiana Revised Statutes of 1950 except the provisions of Chapter 1 of Subtitle IV of Title 47 of the Louisiana Revised Statutes of 1950 and estate taxes for the assessment, collection, administration, and enforcement of taxes, fees, licenses, penalties, and interest due the state of Louisiana which have been delegated to the Department of Revenue. See Louisiana Revised Statutes 47:1501
  • Successor of a beneficiary: means a person who succeeds to substantially all of the rights of a beneficiary by operation of law, including a corporation with or into which the beneficiary has been merged or consolidated, an administrator, executor, personal representative, trustee in bankruptcy, debtor in possession, liquidator, and receiver. See Louisiana Revised Statutes 10:5-102
  • Summons: Another word for subpoena used by the criminal justice system.
  • Surplus: means the excess of assets over liabilities plus stated capital. See Louisiana Revised Statutes 12:201
  • 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
  • Temporary container: means a receptacle for cremated human remains usually made of cardboard, plastic, or similar material designed to hold the cremated human remains until an urn or other permanent container is acquired. See Louisiana Revised Statutes 37:831
  • Temporary license: is a license issued for a period of not more than six months to an individual who has been licensed for a period of not less than one year and who has been active as an embalmer and funeral director or funeral director in another state, province, or jurisdiction recognized by the board and who meets all of the requirements of this Part. See Louisiana Revised Statutes 37:831
  • 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.
  • Testator: A male person who leaves a will at death.
  • Testify: Answer questions in court.
  • Therapeutic riding and rehabilitation center: means any Professional Association of Therapeutic Horsemanship International (PATH Intl. See Louisiana Revised Statutes 3:2073
  • tomb: means a structure or building for the entombment of human remains in crypts or vaults in a place used or intended to be used, and dedicated, for cemetery purposes. See Louisiana Revised Statutes 8:1
  • 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.
  • Total net apportionable income or loss: means the remainder when subtracting from gross apportionable income or loss:

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

  • Total voting power: means the entirety of the voting power. See Louisiana Revised Statutes 12:201
  • Trail facility: means a facility with routes planned specifically for public equine use as well as necessary support areas such as camping facilities. See Louisiana Revised Statutes 3:2073
  • 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.
  • Transfer: means the sale, donation, conveyance, assignment, inheritance, or other transfer of an ownership interest in an immovable located in this state. See Louisiana Revised Statutes 9:3132
  • Transfer: means to convey from one person, place, or situation to another. See Louisiana Revised Statutes 37:831
  • Treasury shares: means issued shares which have been acquired by and belong to the corporation, if not required by the articles to be cancelled, or if not cancelled by order of the board of directors. See Louisiana Revised Statutes 12:201
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • Trust instrument: includes any lawful act, agreement, donation, testament or other document, by which the donor, settlor or testator transfers any property in trust, for any charitable, religious, benevolent, educational, scientific or literary purpose, or public benefaction of whatever name or nature. See Louisiana Revised Statutes 12:201
  • Trustee: A person or institution holding and administering property in trust.
  • Underserved community: means a geographic area that has limited access to healthy food retailers and is located in a lower-income or high-poverty area, or an area that is otherwise determined to have serious healthy food access limitations. See Louisiana Revised Statutes 3:296
  • 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
  • Untrustworthiness: means the quality or state of not being worthy of confidence. See Louisiana Revised Statutes 37:831
  • Untruthful: means to be false, inaccurate, or dishonest. See Louisiana Revised Statutes 37:831
  • Urn: means a receptacle designed to permanently encase cremated human remains. See Louisiana Revised Statutes 37:831
  • User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
  • vault: means a space in a mausoleum of sufficient size, used or intended to be used, to entomb human remains. See Louisiana Revised Statutes 8:1
  • Venue: The geographical location in which a case is tried.
  • Verdict: The decision of a petit jury or a judge.
  • 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 34:851.2
  • Voting member: means a person entitled to vote in accordance with the articles or by-laws. See Louisiana Revised Statutes 12:201
  • Voting power: means the right vested, by law or by the articles or the by-laws, in the members, or in one or more classes of members, to vote in the determination of any particular question or matter coming before meetings of the members. See Louisiana Revised Statutes 12:201
  • Warehouse: means any building, structure, or any other protected enclosure required to be licensed by the commission in which agricultural commodities or other farm products are stored for the public for a fee. See Louisiana Revised Statutes 3:3402
  • Warehouseman: means any person or other entity operating a warehouse. See Louisiana Revised Statutes 3:3402
  • Watercraft: means any contrivance used or designated for navigation on water. See Louisiana Revised Statutes 34:851.2
  • Waters of the state: means both the surface and the underground waters within the state of Louisiana including all rivers, streams, lakes, ground waters, and all other water courses and waters within the confines of the state, and all bordering waters and the Gulf of Mexico. See Louisiana Revised Statutes 3:3302
  • 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.