§ 3:3531 Definitions
§ 3:3532 Purpose
§ 3:3533 Creation and organization
§ 3:3534 Levy of assessment; collection and enforcement; records; refunds; transfer of funds
§ 3:3535 Failure to pay assessment; penalty
§ 3:3536 Limitation of liability of members of board
§ 3:3537 Use of funds
§ 3:3538 National and international policy

Terms Used In Louisiana Revised Statutes > Title 3 > Chapter 21-B

  • Aviation fuel: means aviation gasoline or aviation jet fuel. See Louisiana Revised Statutes 47:818.2
  • Blender: means a person who produces blended motor fuel outside the bulk transfer/terminal system. See Louisiana Revised Statutes 47:818.2
  • Blending: means the mixing of one or more petroleum products, with or without another product, regardless of the original character of the product blended, if the product obtained by the blending is suitable for use in an internal combustion engine. See Louisiana Revised Statutes 47:818.2
  • Board: means the Louisiana Rice Promotion Board. See Louisiana Revised Statutes 3:3531
  • Buyer: means any person who purchases rice at the first point of sale only. See Louisiana Revised Statutes 3:3531
  • Carrier: means an operator of a pipeline or marine vessel engaged in the business of transporting motor fuel above the terminal rack. See Louisiana Revised Statutes 47:818.2
  • Chambers: A judge's office.
  • Collection: means collecting and refunding the assessments. See Louisiana Revised Statutes 3:3531
  • Commissioner: means the Commissioner of Agriculture for the state of Louisiana. See Louisiana Revised Statutes 3:3531
  • dealer: means a person who sells motor fuel at retail or dispenses motor fuel at a retail location to the ultimate consumer. See Louisiana Revised Statutes 47:818.2
  • Destination state: means the state, territory, or foreign country to which motor fuel is directed for delivery into a storage facility, a receptacle, a container, or a type of transportation equipment for the purpose of resale or use. See Louisiana Revised Statutes 47:818.2
  • Diesel fuel: means any liquid or a combination of liquids blended together that is suitable for or used for the propulsion of diesel-powered engines. See Louisiana Revised Statutes 47:818.2
  • Distributor: means any person who purchases motor fuel from a supplier, permissive supplier, or licensed distributor in this state for subsequent sale and distribution at wholesale to a licensed distributor, retail dealer, or bulk consumer. See Louisiana Revised Statutes 47:818.2
  • 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
  • Export: means to obtain motor fuel in Louisiana for sale or other distribution in another state, territory, or foreign country. See Louisiana Revised Statutes 47:818.2
  • Exporter: means a person that exports motor fuel from this state. See Louisiana Revised Statutes 47:818.2
  • Fiscal year: means July first through June thirtieth of the following year. See Louisiana Revised Statutes 3:3531
  • Gasoline: means any liquid or combination of liquids blended together, offered for sale, sold, or used as the fuel for a gasoline-powered engine. See Louisiana Revised Statutes 47:818.2
  • Handler: means any person engaged in the business of handling rice. See Louisiana Revised Statutes 3:3531
  • Hundredweight: means one hundred pounds, excluding tare. See Louisiana Revised Statutes 3:3531
  • IFTA: means the international fuel tax agreement required by the Intermodal Surface Transportation Efficiency Act of 1991, Public Law 102-240, 105 Stat. See Louisiana Revised Statutes 47:818.2
  • Import: means to bring motor fuel into this state by motor vehicle, marine vessel, pipeline, or any other means other than in the fuel supply tank of motor vehicles. See Louisiana Revised Statutes 47:818.2
  • Importer: means a person that imports motor fuel into this state. See Louisiana Revised Statutes 47:818.2
  • Interstate motor fuel user: means a person who imports motor fuel into this state in the fuel supply tanks of motor vehicles, other than automobiles, owned or operated by him. See Louisiana Revised Statutes 47:818.2
  • Louisiana Rice Council: means the Louisiana section of the Rice Council for Market Development. See Louisiana Revised Statutes 3:3531
  • Miller: means any person engaged within or without the state in the operation of milling rice. See Louisiana Revised Statutes 3:3531
  • Motor fuel: means gasoline, diesel fuel, and special fuels that can be used to propel a motor vehicle. See Louisiana Revised Statutes 47:818.2
  • Motor fuel transporter: means a person who transports motor fuel outside the bulk transfer/terminal system by means of a transport truck, railroad tank car, barge, or marine vessel. See Louisiana Revised Statutes 47:818.2
  • Net gallons: means the amount of motor fuel measured in gallons when adjusted to a temperature of sixty degrees Fahrenheit and a pressure of fourteen and seven-tenths pounds of pressure per square inch. See Louisiana Revised Statutes 47:818.2
  • Permissive supplier: means a person who may not be subject to the taxing jurisdiction of this state, but who is registered under Section 4101 of the Internal Revenue Code for transactions in motor fuel in the bulk transfer/terminal system, and is a position holder in motor fuel located only in another state or a person who only receives motor fuel in another state pursuant to a two-party exchange. See Louisiana Revised Statutes 47:818.2
  • Person: means an individual, partnership, firm, corporation, association or other business unit. See Louisiana Revised Statutes 3:3531
  • Person: means and includes, in addition to the definition contained in R. See Louisiana Revised Statutes 47:818.2
  • Personal property: All property that is not real property.
  • 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.
  • Position holder: means the person who holds the inventory position in motor fuel in a terminal, as reflected on the records of the terminal operator. See Louisiana Revised Statutes 47:818.2
  • Producer: means any person who receives a share in the proceeds from the sale of rice produced in this state. See Louisiana Revised Statutes 3:3531
  • Removal: means a physical transfer other than by evaporation, loss, or destruction. See Louisiana Revised Statutes 47:818.2
  • Rice: means all marketable green and dry rough "paddy" rice produced within the state of Louisiana for milling, seed or other commercial purposes. See Louisiana Revised Statutes 3:3531
  • Secretary: means the secretary of the Department of Revenue or an authorized designee. See Louisiana Revised Statutes 47:818.2
  • 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.
  • Supplier: means a person who is either of the following:

                (a) Subject to the general taxing jurisdiction of this state and is registered under 26 U. See Louisiana Revised Statutes 47:818.2

  • Terminal: means a motor fuel storage and distribution facility to which a terminal control number has been assigned by the Internal Revenue Service, to which motor fuel is supplied by pipeline or marine vessel, and from which motor fuel may be removed at a rack. See Louisiana Revised Statutes 47:818.2
  • Terminal operator: means a person who owns, operates, or otherwise controls a terminal. See Louisiana Revised Statutes 47:818.2
  • Transport vehicle: means a tank truck vehicle designed or used to carry motor fuel over the highway and includes but is not limited to a straight truck, a straight truck/trailer combination, or a semitrailer combination rig. See Louisiana Revised Statutes 47:818.2
  • Vessel: means and includes every description of watercraft used, or capable of being used, as a means of transportation on water. See Louisiana Revised Statutes 47:818.2