§ 39:467 A. Definitions. For purposes of this Chapter the following terms and phrases shall have the following meanings:
§ 39:468 A. The provisions of this Section shall apply to any public facility that is not subject to the provisions of R.S. 39:467. Sales occurring at an event conducted at a facility o
§ 39:469 Tax rebate; publicly-owned facility activity

Terms Used In Louisiana Revised Statutes > Title 39 > Subtitle I > Chapter 3-G - Publicly Owned Facilities, Sales of Services and Property; Sales and Use Tax; Exemptions

  • 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.
  • 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.
  • 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.
  • 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
  • person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
  • Personal property: All property that is not real property.