§ 3:3541 Terms defined
§ 3:3542 Purpose
§ 3:3543 Louisiana Rice Research Board; creation and organization
§ 3:3544 A. Levy of assessment.
§ 3:3545 Failure to pay assessment: penalty
§ 3:3546 Limitation of liability of members of the board
§ 3:3547 Use of funds
§ 3:3548 National and international policy

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

  • Aviation fuel: means aviation gasoline or aviation jet fuel. See Louisiana Revised Statutes 47:818.2
  • Aviation fuel dealer: means a person who is the operator of an aircraft servicing facility, delivers aviation fuel exclusively into the fuel supply tanks of aircraft or into equipment used solely for servicing aircraft and used exclusively off-highway. 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
  • Board: means the Louisiana Rice Research Board. See Louisiana Revised Statutes 3:3541
  • Buyer: means any person who purchases rice at the first point of sale only. See Louisiana Revised Statutes 3:3541
  • 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
  • CCC: means the Commodity Credit Corporation. See Louisiana Revised Statutes 3:3541
  • Children: as used in this Part , are defined as children of the firefighter and/or children of the widow of the firefighter who are solely dependent upon the firefighter for their support. See Louisiana Revised Statutes 11:3378
  • Collection: means collecting and refunding the assessments. See Louisiana Revised Statutes 3:3541
  • Commissioner: means the commissioner of agriculture for the state of Louisiana. See Louisiana Revised Statutes 3:3541
  • 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
  • Donee: The recipient of a gift.
  • Donor: The person who makes a gift.
  • 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
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Fiscal Year: means July 1 through June 30 of the following year. See Louisiana Revised Statutes 3:3541
  • 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 3:3541
  • Hundredweight: means one hundred pounds, excluding tare. See Louisiana Revised Statutes 3:3541
  • 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
  • Miller: means any person engaged within or without the state in the operation of milling rice. See Louisiana Revised Statutes 3:3541
  • 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
  • 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 and includes, in addition to the definition contained in R. See Louisiana Revised Statutes 47:818.2
  • Person: means an individual, partnership, firm, corporation, association or other business unit. See Louisiana Revised Statutes 3:3541
  • Personal property: All property that is not real property.
  • Principal: means an individual; if a partnership, all its partners; if a corporation, all its officers, directors, and controlling direct or indirect owners; or if a limited liability company, all its members. See Louisiana Revised Statutes 47:818.2
  • Producer: means any person who receives a share of the proceeds from the sale of rice produced in this state. See Louisiana Revised Statutes 3:3541
  • Rack: means a mechanism for delivering motor fuel from a refinery, terminal, marine vessel, or bulk plant into a transport vehicle, railroad tank car, or other means of transfer that is outside the bulk transfer/terminal system. See Louisiana Revised Statutes 47:818.2
  • Real party in interest: means a person, known or unknown to the secretary, who will receive financial benefits as a result of a gasoline or diesel fuel license being issued to the applicant or licensee. See Louisiana Revised Statutes 47:818.2
  • 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 rough "paddy" rice produced within the State of Louisiana for milling, seed or other commercial purposes. See Louisiana Revised Statutes 3:3541
  • Sale: means a transfer of title, exchange, or barter of motor fuel. See Louisiana Revised Statutes 47:818.2
  • 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.
  • Special fuel: means any gas or liquid, other than gasoline or diesel fuel, used or suitable for use as motor fuel in an internal combustion engine or motor to propel any form of vehicle, machine, or mechanical contrivance. See Louisiana Revised Statutes 47:818.2
  • 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

  • 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.
  • 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
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.