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

  • 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 of Trustees: shall mean the Board provided for in R. See Louisiana Revised Statutes 11:1581
  • Contract: means all types of state agreements, regardless of what they may be called, including orders and documents purporting to represent grants, which are for the purchase or disposal of supplies, services, major repairs, or any other item. See Louisiana Revised Statutes 39:1556
  • Contract modification: means any written alteration in specifications, delivery point, rate of delivery, period of performance, price, quantity, or other provisions of any contract accomplished by mutual action of the parties to the contract. See Louisiana Revised Statutes 39:1556
  • Contractor: means any person having a contract with a governmental body. See Louisiana Revised Statutes 39:1556
  • Court: means the Nineteenth Judicial District located in Baton Rouge and, in the event of an appeal from such a court, the First Circuit Court of Appeal located in Baton Rouge. See Louisiana Revised Statutes 39:1556
  • Dependent: A person dependent for support upon another.
  • Employee: shall mean any district attorney of the state of Louisiana, or any assistant district attorney in any parish of the state of Louisiana. See Louisiana Revised Statutes 11:1581
  • in writing: means the product of any method of forming characters on paper, other materials, or viewable screen, which can be read, retrieved, and reproduced, including information that is electronically transmitted and stored. See Louisiana Revised Statutes 39:1556
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Member: shall include any employee, as defined in Paragraph (10) of this Section, included in the membership of this system as provided in Part II of this Chapter. See Louisiana Revised Statutes 11:1581
  • 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.
  • Prior service: shall mean service rendered prior to the date of the establishment of this retirement system for which credit is allowable as provided in R. See Louisiana Revised Statutes 11:1581
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • Retirement: shall mean withdrawal from active service with a retirement allowance granted under the provisions of this Chapter. See Louisiana Revised Statutes 11:1581
  • Retirement System: shall mean the District Attorneys' Retirement System as defined in R. See Louisiana Revised Statutes 11:1581
  • Service: shall mean service rendered as an employee as described in Paragraph (10) of this Section. See Louisiana Revised Statutes 11:1581
  • Social service: means work rendered by any person, firm, corporation, organization, governmental body, or governmental entity in furtherance of the general welfare of the citizens of Louisiana, including but not limited to the objectives provided for in R. See Louisiana Revised Statutes 39:1556
  • Statute: A law passed by a legislature.
  • 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