Sections
Chapter 1 General Provisions 47:1 – 47:13
Chapter 2 Taxpayer’s Bill of Rights; Taxes Collected and Administered by the Department of Revenue 47:15

Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle I - Preliminary and General Provisions

  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Board: means the board of trustees of the Clerks' of Court Retirement and Relief Fund. See Louisiana Revised Statutes 11:1503
  • Chief procurement officer: means the person holding the position created in La. See Louisiana Revised Statutes 39:1556
  • Dependent: A person dependent for support upon another.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • Fund: means the Clerks' of Court Retirement and Relief Fund. See Louisiana Revised Statutes 11:1503
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Personal property: All property that is not real property.
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Procurement: means the buying, purchasing, renting, leasing, or otherwise obtaining any supplies, services, or major repairs. See Louisiana Revised Statutes 39:1556
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • 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.
  • Signature: means a manual or electronic signature. See Louisiana Revised Statutes 39:1556
  • Subtitle: means and includes all the Chapters in Subtitle II of this Title 47 and any other Title of the Louisiana Revised Statutes of 1950 except the provisions of Chapter 1 of Subtitle IV of Title 47 of the Louisiana Revised Statutes of 1950 and estate taxes for the assessment, collection, administration, and enforcement of taxes, fees, licenses, penalties, and interest due the state of Louisiana which have been delegated to the Department of Revenue. See Louisiana Revised Statutes 47:1501
  • Sweet potatoes: means all sweet potatoes of the grades as recommended by the United States Department of Agriculture and such other grades as may be promulgated by the Louisiana Sweet Potato Advertising and Development Commission;

    (2)  "Bushel" means 50 pounds of sweet potatoes whether such potatoes are in crates, sacks or other containers, or in bulk;

    (3)  "Shipper" means any person, partnership, association, or corporation, engaged in the packaging and shipping or either packaging or shipping, of sweet potatoes or transporting sweet potatoes whether as owner, agent, or otherwise;

    (4)  "Shipment" shall be deemed to take place when the sweet potatoes are loaded within the state in a railroad car, boat, truck or other conveyance in which sweet potatoes are to be transported;

    (5)  "Commission" means the Louisiana Sweet Potato Advertising and Development Commission. See Louisiana Revised Statutes 3:1742

  • System: means the Clerks' of Court Retirement and Relief Fund. See Louisiana Revised Statutes 11:1503