Terms Used In Louisiana Revised Statutes > Title 38 > Chapter 4 > Part VI - Taxes and Assessments

• Activity: means a distinct subset of functions or services within a program. See Louisiana Revised Statutes 39:2
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• 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
• 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.
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• 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
• Assistant secretary: means the assistant secretary to whom a given function or responsibility has been allocated by this Subtitle or delegated by the secretary. See Louisiana Revised Statutes 30:2004
• 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.
• Board of commissioners: means a group of persons appointed under the provisions of law to exercise certain authorities over and have oversight and control of a levee district or levee and drainage district. See Louisiana Revised Statutes 38:281
• Budget unit: means any spending agency of the state which is declared to be a budget unit by the division of administration and which is identified for accounting purposes by a five-digit number code. See Louisiana Revised Statutes 39:2
• Caucus: From the Algonquian Indian language, a caucus meant "to meet together." An informal organization of members of the legislature that exists to discuss issues of mutual concern and possibly to perform legislative research and policy planning for its members. There are regional, political or ideological, ethnic, and economic-based caucuses.
• Chambers: A judge's office.
• 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.
• 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.
• Cost-sharing: means the portion of the cost of a covered medical service that must be paid by or on behalf of eligible individuals, consisting of copayments or coinsurance, but not deductibles. See Louisiana Revised Statutes 46:979.2
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Deed: The legal instrument used to transfer title in real property from one person to another.
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Department: means the Department of Environmental Quality. See Louisiana Revised Statutes 30:2004
• Department: means the Department of Children and Family Services or its successor as administrator of the Child Care and Development Fund program in this state. See Louisiana Revised Statutes 46:1443.1
• Department: means the Department of Children and Family Services. See Louisiana Revised Statutes 46:1451
• Department: means the Department of Children and Family Services or the Louisiana Department of Health. See Louisiana Revised Statutes 46:1
• Department: shall mean the Louisiana Department of Health. See Louisiana Revised Statutes 46:978.1
• Department: means the Louisiana Department of Health. See Louisiana Revised Statutes 46:979.2
• Dependent: A person dependent for support upon another.
• Efficiency: means cost-effectiveness or productivity relative to achievement of an objective. See Louisiana Revised Statutes 39:2
• 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.
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Ex officio: Literally, by virtue of one's office.
• Executive budget: means the document submitted to the legislature at each regular session, pursuant to the provisions of this Chapter and La. See Louisiana Revised Statutes 39:2
• 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 a pollution source or any public or private property or facility where an activity is conducted which is required to be regulated under this Subtitle and which does or has the potential to do any of the following:

              (a) Emit air contaminants into the atmosphere. See Louisiana Revised Statutes 30:2004

• Final project agreement: means the final document agreed upon between the secretary and a program participant that specifically states the terms and duration of the proposed project. See Louisiana Revised Statutes 30:2563
• 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.
• 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
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Goal: means a general purpose toward which the efforts of an agency are directed. See Louisiana Revised Statutes 39:2
• Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. ^{Source: Federal Reserve}
• Homeless: means lacking a fixed, regular, and adequate nighttime residence. See Louisiana Revised Statutes 46:1443.1
• Input: means any resource used to implement a policy, program, or specific service. See Louisiana Revised Statutes 39:2
• 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}
• 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.
• Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
• Levee and drainage district: means a political subdivision of this state organized for the purpose and charged with the duty of constructing and maintaining levees, drainage, and all other things incidental thereto within its territorial limits. See Louisiana Revised Statutes 38:281
• Levee district: means a political subdivision of this state organized for the purpose and charged with the duty of constructing and maintaining levees, and all other things incidental thereto within its territorial limits. See Louisiana Revised Statutes 38:281
• 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
• Lien: A claim against real or personal property in satisfaction of a debt.
• Manufacturer: means any person, firm, association, partnership, corporation, governmental entity, organization, combination, or joint venture which produces a mercury-added product or an importer or domestic distributor of a mercury-added product produced in a foreign country. See Louisiana Revised Statutes 30:2573
• Medicaid: means the medical assistance program provided for in Title XIX of the Social Security Act. See Louisiana Revised Statutes 46:979.2
• Meeting: means a duly called meeting of the membership of a board when payment of per diem is authorized and such meeting is called for the express purpose of discussing activities or plans pertinent to the functions of the levee board itself. See Louisiana Revised Statutes 38:281
• Mercury fever thermometer: means a mercury-added product that is used for measuring body temperature. See Louisiana Revised Statutes 30:2573
• Mercury-added novelty: means a mercury-added product intended mainly for personal or household enjoyment or adornment. See Louisiana Revised Statutes 30:2573
• Mercury-added product: means a product, commodity, chemical, or a product with a component that contains mercury or a mercury compound intentionally added to the product, commodity, chemical, or component in order to provide a specific characteristic, appearance, or quality or to perform a specific function or for any other reason. See Louisiana Revised Statutes 30:2573
• Oath: A promise to tell the truth.
• 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.
• Orleans Levee District: shall mean the levee district and political subdivision of the state which is referred to as the "Orleans Levee District" the "Board of Commissioners of the Orleans Levee District" or the "Orleans Levee Board". See Louisiana Revised Statutes 38:281
• Oversight: Committee review of the activities of a Federal agency or program.
• 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.
• Person: means any individual, municipality, public or private corporation, partnership, firm, the United States Government, and any agent or subdivision thereof or any other juridical person, which shall include, but not be limited to, trusts, joint stock companies, associations, the state of Louisiana, political subdivisions of the state of Louisiana, commissions, and interstate bodies. See Louisiana Revised Statutes 30:2004
• Person: means an individual, trust, firm, joint stock company, corporation (including a government corporation), partnership, association, state, municipality, commission, political subdivision of a state, an interstate body, or the federal government or any agency of the federal government. See Louisiana Revised Statutes 30:2412
• person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Plan: means the Louisiana First America Next Freedom and Empowerment Plan established by this Chapter. See Louisiana Revised Statutes 46:979.2
• Plastic bottle: means a plastic container that has a neck that is smaller than the body of the container, accepts a screw-type, snap cap, or other closure and has a capacity of sixteen fluid ounces or more, but less than five gallons. See Louisiana Revised Statutes 30:2412
• Pollutant: means those elements or compounds defined or identified as hazardous, toxic, or noxious, or as hazardous, solid, or radioactive wastes under this Subtitle and regulations, or by the secretary, consistent with applicable laws and regulations. See Louisiana Revised Statutes 30:2004
• 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.
• Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
• Program: means the continuum of care program established and provided for in this Chapter. See Louisiana Revised Statutes 46:1451
• Quality: means degree or grade of excellence. See Louisiana Revised Statutes 39:2
• Quorum: The number of legislators that must be present to do business.
• Recipient: means the person who has received assistance under this Title. See Louisiana Revised Statutes 46:1
• Recycling: means any process by which nonhazardous solid waste, or materials which would otherwise become solid waste, are collected, separated, or processed and reused or returned to use in the form of raw materials or products. See Louisiana Revised Statutes 30:2412
• Regulatory flexibility: means that a qualified participant in a regulatory innovations program may be exempted by the secretary from regulations promulgated by the department under this Chapter consistent with federal law and regulation. See Louisiana Revised Statutes 30:2563
• 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.
• Secretary: means the secretary of the Department of Environmental Quality. See Louisiana Revised Statutes 30:2004
• 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: means the secretary of the Louisiana Department of Health. See Louisiana Revised Statutes 46:979.2
• 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 any garbage, refuse, sludge, and other discarded material, including those in a solid, liquid, or semisolid state resulting from residential, community, or commercial activities. See Louisiana Revised Statutes 30:2412
• Strategy: means the method used to accomplish the objectives of an agency. See Louisiana Revised Statutes 39:2
• Superior environmental performance: means :

  (a)  A significant decrease of pollution to levels lower than the levels currently being achieved by the subject facility under applicable law or regulation, where these lower levels are better than required by applicable law and regulation; or

  (b)  Improved social or economic benefits, as determined by the secretary, to the state while achieving protection to the environment equal to the protection currently being achieved by the subject facility under applicable law and regulation, provided that all requirements under current applicable law and regulation are being achieved by the facility. See Louisiana Revised Statutes 30:2563

• Surplus: means the excess for any fiscal year of the actual monies received and any monies or balances carried forward over the actual expenditures paid by warrant or transfer for any fund at the close of the fiscal year as such are reported by the office of statewide reporting within the division of administration. See Louisiana Revised Statutes 39:2
• TANF: means the Temporary Assistance for Needy Families block grant program established pursuant to the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, P. See Louisiana Revised Statutes 46:1451
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• Violation: means a failure to comply with the requirements of this Subtitle, the rules issued under this Subtitle, and conditions of permits under this Subtitle. See Louisiana Revised Statutes 30:2004