Terms Used In Louisiana Revised Statutes > Title 3 > Chapter 15-A - Louisiana Equine Promotion and Research Program

• Board: means the Louisiana Equine Promotion and Research Advisory Board. See Louisiana Revised Statutes 3:2073
• Commissioner: means the commissioner of agriculture and forestry. See Louisiana Revised Statutes 3:2073
• Department: means the Department of Agriculture and Forestry. See Louisiana Revised Statutes 3:1
• 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
• 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
• Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
• 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}
• 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
• Oath: A promise to tell the truth.
• Other similar services: includes but is not limited to the drilling of oil and gas wells. See Louisiana Revised Statutes 47:287.701
• 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
• Program: means the Louisiana Equine Promotion and Research Program. See Louisiana Revised Statutes 3:2073
• 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
• Quorum: The number of legislators that must be present to do business.
• 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
• Therapeutic riding and rehabilitation center: means any Professional Association of Therapeutic Horsemanship International (PATH Intl. See Louisiana Revised Statutes 3:2073
• 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

• 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