Terms Used In Louisiana Revised Statutes > Title 3 > Chapter 3-C - Louisiana Agricultural Development Act

• Agriculture: means the commercial production, storage, processing, marketing, or distribution of any agronomic, floricultural, horticultural, vitacultural, silvicultural, or aquacultural crop, including but not limited to farm products, livestock and livestock products, poultry and poultry products, milk and dairy products, fruit and other horticultural products, and seafood and aquacultural products. See Louisiana Revised Statutes 3:292
• Aquaculture: means the producing, raising, managing, harvesting, or  marketing of aquatic livestock under controlled circumstances. See Louisiana Revised Statutes 3:292
• Continuance: Putting off of a hearing ot trial until a later time.
• Department: means the Louisiana Department of Agriculture and Forestry. See Louisiana Revised Statutes 3:292
• dividend: when used in this Chapter (except in La. See Louisiana Revised Statutes 47:159
• Federal law: means the Internal Revenue Code of 1986, as amended, (Title 26 United States Code) and applicable U. See Louisiana Revised Statutes 47:287.701
• Louisiana agricultural markets: means any entity in the state of Louisiana, public or private, which in the normal scope of business purchases Louisiana agricultural or aquacultural products. See Louisiana Revised Statutes 3:292
• 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