Sections
Chapter 1 General Provisions Sub-Title Ii. provisions Relating to Taxes Collected and Administered by the Collector of Revenue 47:1 – 47:13
Chapter 1 Income Tax 47:21 – 47:333
Chapter 2-C Uniform Sales and Use Tax Administration Act 47:335.1 – 47:335.9
Chapter 2-D Uniform Local Sales Tax Code 47:337.1 – 47:338.263
Chapter 3 Occupational License Tax 47:341 – 47:363
Chapter 4 Vehicle Registration License Tax 47:451 – 47:618
Chapter 6 Taxes On Natural Resources 47:631 – 47:648.21
Chapter 7 Taxes On Petroleum Products 47:711 – 47:820.51
Chapter 7-A Taxation of Disposal and Storage of Hazardous Waste 47:821 – 47:869
Chapter 8-A Delivery Sales of Cigarettes 47:871 – 47:878
Chapter 9 Soft Drinks Tax 47:908
Chapter 10 Alcoholic Beverage Taxes 47:1001
Chapter 11 Taxes On Utilities 47:1002 – 47:1125.1
Chapter 16 First Use Tax 47:1402 – 47:1486
Chapter 18 Administrative Provisions 47:1501 – 47:1691

Terms Used In Louisiana Laws > Revised Statutes > Title 47 > Subtitle I

  • Abandoned site fund: shall mean the Hazardous Waste Site Cleanup Fund as created by R. See Louisiana Revised Statutes 47:778
  • Abused parent: means the parent who has not committed family violence. See Louisiana Revised Statutes 47:159
  • Accepted risk: means an employer, other than one eligible for a preferred risk policy, who in good faith attempts to procure or retain workers' compensation insurance but is unable to do so through ordinary methods in the voluntary market from an admitted insurer with a minimum "A-" A. See Louisiana Revised Statutes 39:1625
  • Accident: means an unexpected or unforeseen actual, identifiable, precipitous event happening suddenly or violently, with or without human fault, and directly producing at the time objective findings of an injury which is more than simply a gradual deterioration or progressive degeneration. See Louisiana Revised Statutes 9:5212
  • account wagering: means a form of pari-mutuel wagering in which an individual may deposit money in an account with an authorized licensee and then use the account balance to pay for pari-mutuel wagers made in person, by telephone call, or by communication through other electronic means. See Louisiana Revised Statutes 30:153
  • Accumulated employee contributions: means the sum of all amounts deducted from a member's salary and paid to the fund. See Louisiana Revised Statutes 11:1402
  • Active duty: means active duty pursuant to an executive order of the president of the United States, an act of the Congress of the United States, or the provisions of R. See Louisiana Revised Statutes 47:463.161
  • Active Participation: means an ongoing process of good-faith negotiations between Louisiana Rehabilitation Services and the Louisiana Blind Vendors Elected Committee to achieve joint planning of policies, procedures, standards, rules, and regulations affecting the overall operation of the Business Enterprise Program prior to implementation by Louisiana Rehabilitation Services. See Louisiana Revised Statutes 47:185
  • Activity: means a distinct subset of functions or services within a program. See Louisiana Revised Statutes 47:322.6
  • Adjudication: means formal or informal proceedings for the formulation of a decision or order. See Louisiana Revised Statutes 47:778
  • Administrator: means the administrator of veterans' affairs of the United States or his successor. See Louisiana Revised Statutes 47:463.172
  • administrator: means the administrator of the fraud section of the office of workers' compensation. See Louisiana Revised Statutes 32:346
  • Administrator: means the administrator provided for in R. See Louisiana Revised Statutes 47:723
  • Adult: means an individual who has attained the age of eighteen years. See Louisiana Revised Statutes 47:287.521
  • Advertisement: means any promotion of 900, 976, or any other pay-per-call service by means of any radio, television, video or print media, telemarketing, or any other communication promoting a 900 or 976 number, service, or program to consumers. See Louisiana Revised Statutes 47:292
  • AEIC: means the Advance Earned Income Credit. See Louisiana Revised Statutes 39:1568
  • Affiliate: means any person who controls, is controlled by, or is under common control with a developer. See Louisiana Revised Statutes 9:4402
  • Affiliate: when used with respect to a specified person, means any person, other than a natural person, controlling, controlled by or under common control with, such specified person, directly or indirectly through one or more intermediaries. See Louisiana Revised Statutes 47:315.4
  • Agency: means the Louisiana Rehabilitation Services program of the office of workforce development within the Louisiana Workforce Commission, which licenses blind vendors. See Louisiana Revised Statutes 47:185
  • Agency: means the state, a political subdivision of the state, and any officer, agency, board, commission, department or similar body of the state or any political subdivision of the state. See Louisiana Revised Statutes 47:332.4
  • Agency: means and includes any office, department, board, commission, institution, division, office, instrumentality, or functional group, heretofore existing or hereafter created, that is authorized to exercise, or that does exercise, any functions in the executive branch of state government. See Louisiana Revised Statutes 47:322.6
  • Agency: means an office, department, board, bureau, commission, committee, council, institution, college or university, division, officer, or other person or group within the executive, judicial, or legislative branches of state government or any political subdivision of the state that is authorized to exercise or that exercises any of the functions of government within the state of Louisiana. See Louisiana Revised Statutes 47:332.7
  • Agent: means a person who solicits prospective purchasers or negotiates on behalf of a seller. See Louisiana Revised Statutes 47:299.15
  • Aggrieved person: means a natural or juridical person who has a real and actual interest that is or may be adversely affected by a final action under this Subtitle. See Louisiana Revised Statutes 47:778
  • Aggrieved person: includes any person who:

    (a)  Claims to have been injured by a discriminatory housing practice; or

    (b)  Believes that he will be injured by a discriminatory housing practice that is about to occur. See Louisiana Revised Statutes 47:322.27

  • Agreement: means the Streamlined Sales and Use Tax Agreement. See Louisiana Revised Statutes 47:335.2
  • Agreement: means the bargain of the parties in fact, as found in their language or inferred from other circumstances and from rules, regulations, and procedures given the effect of agreements under laws otherwise applicable to a particular transaction. See Louisiana Revised Statutes 47:287.751
  • Agreement: means the agreement or agreements, as authorized under this Subpart, between the state of Louisiana, as the seller, and the corporation, as the purchaser, of the tobacco assets. See Louisiana Revised Statutes 39:99.3
  • Amount deferred: means the cash price, subtracting any down payment, under a consumer credit sale, revolving charge or seller credit card account, plus any other charges, fees and closing costs authorized by law, that are financed by the creditor under the transaction or included in or added to the balance of the consumer's indebtedness subject to credit service charges. See Louisiana Revised Statutes 9:3516
  • Amount financed: means the amount borrowed under a consumer loan, revolving loan or lender credit card account, plus any other charges, fees, and closing costs authorized by law, that are financed by the creditor under the transaction, or included in or added to the balance of the consumer's indebtedness subject to loan finance charges. See Louisiana Revised Statutes 9:3516
  • Ancillary contracts: means contracts described in R. See Louisiana Revised Statutes 39:99.3
  • Annual Basin plan: means the list of projects or stages of projects to be undertaken in any single fiscal year. See Louisiana Revised Statutes 30:2000.2
  • Applicant: means a person engaging or using the services of an employment service for the purpose of securing employment where such person has signed a written contract with the employment service to pay a fee for such service. See Louisiana Revised Statutes 39:100.26
  • Applicant: means a person who has submitted an application to the division seeking a license or permit, or the renewal thereof. See Louisiana Revised Statutes 47:338.113
  • Applicant: means any person who has submitted an application or bid to the corporation for a permit, license, or contract under the provisions of this Chapter. See Louisiana Revised Statutes 47:338.151
  • Application: means the forms and schedules prescribed by the division upon which an applicant seeks a license or permit or the renewal thereof. See Louisiana Revised Statutes 47:338.113
  • Application: means the documentation and forms submitted by a person, on a form provided by the corporation, requesting issuance of a permit, license, or a proposed contract. See Louisiana Revised Statutes 47:338.151
  • Aragonite: means a soft calcite obtained from ocean deposits. See Louisiana Revised Statutes 3:1430.2
  • articles of incorporation: as used in this Chapter shall be deemed to include the articles of conversion of a converted corporation. See Louisiana Revised Statutes 47:338.136
  • Artist: means the creator or each of the joint creators of a work of fine art. See Louisiana Revised Statutes 47:305.20
  • artistic or creative services: includes , but is not limited to, services as an actor, actress, dancer, musician, comedian, singer, stunt-person, voice-over artist or other performer or entertainer in any motion picture, television, radio, theatrical or sports production or commercial production. See Louisiana Revised Statutes 47:305.15
  • Assistant secretary: means the assistant secretary to whom a given function or responsibility has been allocated by this Subtitle or delegated by the secretary. See Louisiana Revised Statutes 47:778
  • Associate: means , if used with respect to a licensee:

    (i)  A controlling person, director, manager, officer, agent, or advisor of that licensee. See Louisiana Revised Statutes 47:322.8

  • Atchafalaya Basin: means the area located within the guide levees of the Atchafalaya Basin and those areas directly adjacent to the levees bounded on the north by U. See Louisiana Revised Statutes 30:2000.2
  • Attack: means any action or series of actions taken by an enemy of the United States resulting in substantial damage or injury to persons or property in this state, whether through sabotage, bombs, missiles, shellfire, or atomic, radiological, chemical, bacteriological or biological means or other weapons or methods. See Louisiana Revised Statutes 47:307
  • Authorized user: means with respect to a computer, a person who owns or is authorized by the owner or lessee to use the computer. See Louisiana Revised Statutes 47:302.47
  • Automated transaction: means a transaction conducted or performed, in whole or in part, by electronic means or electronic records, in which the acts or records of one or both parties are not reviewed by an individual in the ordinary course of forming a contract, performing under an existing contract, or fulfilling an obligation required by the transaction. See Louisiana Revised Statutes 47:287.751
  • Basin master plan: means the plan developed by the state in accordance with the federal Atchafalaya Basin Floodway System, Louisiana Project, pursuant to federal law, including the Supplemental Appropriations Act of 1985, Public Law 99-88, and the Water Resources Development Act of 1986, Public Law 99-662. See Louisiana Revised Statutes 30:2000.2
  • Beneficiary: means an individual for whom property has been transferred to or held under a declaration of trust by a custodial trustee for the individual's use and benefit under this Chapter. See Louisiana Revised Statutes 47:287.521
  • Benefit: means any advantage, profit, privilege, gain, status, account or interest other than wages or salary for work performed that accrues by reason of the employment or an employer policy, plan or practice that includes rights and benefits under a pension plan, insurance coverage, vacation, or employee stock ownership plan. See Louisiana Revised Statutes 39:1410.33
  • Benefits: means all moneys paid or payable by the United States through the veterans administration. See Louisiana Revised Statutes 47:463.172
  • BIDCO: means a business and industrial development company licensed under this Chapter. See Louisiana Revised Statutes 47:315.4
  • billing cycle: means the time interval between regular periodic billing statement dates. See Louisiana Revised Statutes 9:3516
  • Biological test data: means surveys of oyster beds and grounds by a certified biologist to determine the quality, condition, and value of oyster beds and grounds. See Louisiana Revised Statutes 47:338.20
  • Biosciences: means any of the branches of natural science dealing with the structure and behavior of living organisms, including but not limited to research, development, manufacture, testing, marketing and/or distribution of pharmaceuticals, biotechnology products, and medical devices that will eventually be used by healthcare providers to treat, cure, prevent, or mitigate disease or conditions. See Louisiana Revised Statutes 33:130.738
  • Blind Enterprise Program: means the services available to establish business enterprises and other similar programs for persons who are blind as provided in the Randolph-Sheppard Act. See Louisiana Revised Statutes 47:185
  • Blind vendors: means those individuals who are classified under state and federal regulations as legally blind and who are licensed to and have a permit to operate vending facilities on state, federal, or other property. See Louisiana Revised Statutes 47:185
  • Board: means the Board of Commissioners of St. See Louisiana Revised Statutes 33:130.502
  • Board: means the Blind Vendors Trust Fund Advisory Board. See Louisiana Revised Statutes 47:185
  • Board: means the board of directors of the plan. See Louisiana Revised Statutes 22:1202
  • Board: means the ethics body which has jurisdiction over elected officials under Chapter 15 of Title 42 of the Louisiana Revised Statutes of 1950. See Louisiana Revised Statutes 47:305.62
  • Board: means the board of directors of the corporation. See Louisiana Revised Statutes 39:1625
  • Board: means the board of directors of the corporation. See Louisiana Revised Statutes 47:338.151
  • Board: means the Louisiana Board of International Commerce. See Louisiana Revised Statutes 47:332.37
  • Board: means the board of trustees of the Assessors' Retirement Fund. See Louisiana Revised Statutes 11:1402
  • Board: means the State Board of Elementary and Secondary Education. See Louisiana Revised Statutes 47:463.103
  • Board: means Louisiana Gaming Control Board. See Louisiana Revised Statutes 47:451
  • Board: means the Oyster Lease Damage Evaluation Board. See Louisiana Revised Statutes 47:338.20
  • Board: means the board of the corporation. See Louisiana Revised Statutes 39:99.3
  • Board: means the Atchafalaya Basin Research and Promotion Board. See Louisiana Revised Statutes 30:2000.2
  • board of supervisors: means the governing board of the district or, if such board has been abolished, the board, body, or commission succeeding to the principal functions thereof or to whom the powers given to the board by this Chapter have been given by law. See Louisiana Revised Statutes 33:130.591.6
  • Boat trailer: means a noncommercial vehicle of the trailer or semi-trailer type used solely and exclusively for transporting pleasure watercraft and having a loaded grossweight of not more than one thousand five hundred pounds. See Louisiana Revised Statutes 47:451
  • Bond: includes "certificate" and the provisions which are applicable to bonds are equally applicable to certificates. See Louisiana Revised Statutes 33:130.591.6
  • Bond: means the bonds, notes, renewal notes, refunding bonds, interim certificates, certificates of indebtedness, certificates of participation, debentures, warrants, commercial paper, capital leases, revenue bonds, or other obligations or evidences of indebtedness authorized to be issued by a district. See Louisiana Revised Statutes 33:130.763
  • Bonded manufacturer: means any person, firm, corporation or association of persons who is engaged in the manufacture or production of gasoline or motor fuel in Louisiana and has furnished a surety bond as required by R. See Louisiana Revised Statutes 47:712
  • Bonds: means tobacco bonds and refunding bonds, notes and other evidences of indebtedness issued by the corporation pursuant to this Subpart. See Louisiana Revised Statutes 39:99.3
  • Bonds: means any debt obligations issued by any governmental unit, as hereinafter defined, and shall include, but not by way of limitation, the following: bonds, refunding bonds, notes, and certificates payable from and secured by (a) ad valorem and other taxes, (b) other revenues from whatever source derived, and (c) local or special assessments. See Louisiana Revised Statutes 33:153
  • Brand: means any name, trademark, or other designation under which an agricultural liming material is sold. See Louisiana Revised Statutes 3:1430.2
  • Building: means any structure which includes provisions for a heating or cooling system, or both, or for a hot water system. See Louisiana Revised Statutes 47:714
  • Bulk: means in nonpackaged form. See Louisiana Revised Statutes 3:1430.2
  • Burnt lime: means a material made from limestone which consists primarily of calcium oxide or a combination of calcium and magnesium oxides. See Louisiana Revised Statutes 3:1430.2
  • Business: means any individual, firm, joint venture, association, corporation, estate, partnership, business trust, receiver, syndicate, or any other legal business entity. See Louisiana Revised Statutes 47:332.32
  • Business firm: means a person who transacts business on a regular and continual basis, or a person that proposes to transact business on a regular and continual basis. See Louisiana Revised Statutes 47:315.4
  • Business opportunity: means the sale or lease for an initial required consideration exceeding three hundred dollars of any goods or services which are transferred to a purchaser for the purpose of enabling the purchaser to start a business, and in which the seller or agent:

    (a)  Represents that the seller or an entity to which it will refer the purchaser, will provide or assist the purchaser in finding business locations on premises neither owned nor leased by the purchaser or seller for the use or operation of vending machines, racks, display cases, currency-operated amusement machines, or other similar devices; or

    (b)  Represents that the seller, or any entity to which it will refer the purchaser, will purchase any or all products to be sold, made, produced, fabricated, assembled, grown, bred, or modified by the purchaser using in whole or in part the supplies, services, or goods sold to the purchaser by the seller; or

    (c)  Guarantees that the purchaser is to derive income from the business opportunity which exceeds the price paid for the business opportunity, or that the seller is to refund all or part of the price paid for the business opportunity, or repurchase any of the products, equipment, supplies, or goods supplied by the seller, if the purchaser is unsatisfied with the business opportunity; or

    (d)  Represents that for a fee exceeding three hundred dollars the seller will provide a sales plan or marketing program which will enable the purchaser to derive income from the business opportunity which exceeds the price paid for the business opportunity. See Louisiana Revised Statutes 47:299.15

  • Candidate: means a person engaging or using the services of an employment service for the purposes of securing employment where such person has not signed a written contract with the employment service to pay a fee for such services. See Louisiana Revised Statutes 39:100.26
  • Cash advance: means an advance of cash or a cash equivalent under a lender credit card account including but not limited to the purchase of a money order, wire transfer services, or the use of a convenience check to purchase goods or services. See Louisiana Revised Statutes 9:3516
  • Casino gaming operations: means any gaming operations offered or conducted at or in the official gaming establishment. See Louisiana Revised Statutes 47:338.151
  • Casino operating contract: means a contract let or bid by the corporation, in accordance with the provisions of this Chapter, authorizing a casino operator to conduct casino gaming operations at the official gaming establishment for the benefit of the state and the casino gaming operator. See Louisiana Revised Statutes 47:338.151
  • casino operator: means any person who enters into a casino operating contract with the corporation requiring that person to conduct casino gaming operations according to the provisions of this Chapter. See Louisiana Revised Statutes 47:338.151
  • Cause computer software to be copied: means to distribute, transfer, or procure the copying of computer software or any component thereof. See Louisiana Revised Statutes 47:302.47
  • Certificate of documentation: means a certificate issued by the United States Coast Guard for a vessel documented under 46 U. See Louisiana Revised Statutes 3:2807
  • Certificate of origin: means a document establishing the initial chain of ownership, such as a manufacturer's certificate of origin (MCO) or statement of origin (MSO), or an importer's certificate of origin (ICO) or statement of origin (ISO), or a builder's certification (Form CG-1261, under 46 CFR Part 67) provided by the manufacturer of a new vessel or outboard motor or its distributor, that is the only valid indication of ownership between the manufacturer, its distributor, its franchised new vessel or outboard motor dealers, and the original purchaser. See Louisiana Revised Statutes 3:2807
  • Certified automated system: means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction. See Louisiana Revised Statutes 47:335.2
  • Certified service provider: means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions. See Louisiana Revised Statutes 47:335.2
  • Chalk: means a soft, friable, loosely consolidated material composed primarily of calcium carbonate. See Louisiana Revised Statutes 3:1430.2
  • Check: means any check, draft, item, orders or requests for payment of money, negotiable orders, withdrawal or any other instrument used to pay a debt or transfer money from one to another. See Louisiana Revised Statutes 9:3516
  • Child: means a person who is less than the maximum age specified for compulsory school attendance as provided in R. See Louisiana Revised Statutes 39:698.13
  • City: means the city of New Orleans. See Louisiana Revised Statutes 47:337.34
  • Claim: means any cause of action against a certified public accountant or firm, regardless of the legal basis of the claim, including but not limited to tort, fraud, breach of contract, or any other legal basis, arising out of any engagement to provide professional services, including but not limited to the following:

    (a)  The providing of attest services as defined in R. See Louisiana Revised Statutes 47:818.34

  • Claimant: means any person having an interest or right to assert a claim, whether for himself or on behalf of another. See Louisiana Revised Statutes 47:818.34
  • Client: means an employer who obtains services on all or a majority of its work force or labor from a professional employer organization. See Louisiana Revised Statutes 47:120.191
  • Closing date: means the date of delivery of the first issue of tobacco bonds. See Louisiana Revised Statutes 39:99.3
  • Co-employment relationship: means an employment relationship whereby both the client and the PEO have an employer/employee relationship with the covered employee and the direction and control of the covered employee is shared by or allocated between the client and the PEO pursuant to a PEO service agreement. See Louisiana Revised Statutes 47:120.191
  • Collateral costs: means sales tax, license fees, and registration fees and any similar governmental charges. See Louisiana Revised Statutes 47:302.20
  • Commercial fisherman: means any citizen of the state of Louisiana whose primary source of earnings is from the harvesting of living marine resources for commercial purposes. See Louisiana Revised Statutes 47:338.13
  • Commercial fishing boat: shall mean any water craft used in the occupation of fishing for profit. See Louisiana Revised Statutes 47:1690
  • Commercial use: means every use of a vehicle on the highway, except its private use unrelated to any business function, or its use as a common carrier or a contract or charter carrier. See Louisiana Revised Statutes 47:451
  • Commercial vehicle: means every vehicle used or operated upon the public highways in connection with any business function except that of a common carrier or a contract or charter carrier, and except vehicles owned and used by churches, church schools, and religious orders for their purposes. See Louisiana Revised Statutes 47:451
  • Commission: means the St. See Louisiana Revised Statutes 33:130.502
  • Commission: means the Louisiana Wildlife and Fisheries Commission. See Louisiana Revised Statutes 2:347
  • Commission: means the Louisiana Commission on Human Rights. See Louisiana Revised Statutes 47:305.54
  • Commission: means the Louisiana Public Service Commission or other appropriate governing body for an electric utility. See Louisiana Revised Statutes 47:332
  • Commission: means the Commission on Streamlining Government. See Louisiana Revised Statutes 47:322.6
  • Commission: means the Louisiana Workforce Commission. See Louisiana Revised Statutes 39:98.1
  • Commissioner: means the commissioner of financial institutions. See Louisiana Revised Statutes 9:3516
  • Commissioner: means the commissioner of conservation of the state of Louisiana. See Louisiana Revised Statutes 30:503
  • Commissioner: means a member of the commission. See Louisiana Revised Statutes 47:305.54
  • Commissioner: means the commissioner of insurance. See Louisiana Revised Statutes 22:1019.1
  • Commissioner: means the commissioner of the Office of Financial Institutions within the office of the governor. See Louisiana Revised Statutes 47:315.4
  • Commissioner: means the commissioner of insurance. See Louisiana Revised Statutes 22:1202
  • Commissioner: means the secretary of the Department of Public Safety as provided for in Section 1301 of Title 40 of the Louisiana Revised Statutes. See Louisiana Revised Statutes 47:451
  • Common elements: means all portions of timeshare property other than units. See Louisiana Revised Statutes 9:4402
  • Communication: means the acquiring, recording or transmittal, of any information, in any manner whatsoever, concerning any facts, opinions or statements necessary to enable the health care provider to diagnose, treat, prescribe or to act for the patients; said communications may include, but are not limited to any and all medical records, office records, hospital records, charts, correspondence, memoranda, laboratory tests and results, x-rays, photographs, financial statements, diagnoses and prognoses. See Louisiana Revised Statutes 33:130.614
  • Communications provider: means an entity providing communications networks or services that enable consumers to access the Internet or destinations on the public switched telephone network via a computer modem. See Louisiana Revised Statutes 47:302.47
  • Community action agency: means a public agency or private nonprofit corporation having authority under its charter or bylaws, or both, to administer community action programs, which has been designated as a community action agency by the parish governing authority. See Louisiana Revised Statutes 39:99.32
  • Community action program: means a community based and operated program which provides services, assistance, and other activities of sufficient scope and size to give promise of progress toward the elimination of poverty in a community. See Louisiana Revised Statutes 39:99.32
  • Complainant: means that person who files a complaint pursuant to R. See Louisiana Revised Statutes 47:322.27
  • Completion of construction: means :

    (a)(i)  That a certificate of occupancy has been issued for the entire building in which the timeshare interest being sold is located, or for the improvement, or that the equivalent authorization has been issued, by the governmental body having jurisdiction; or

    (ii)  In a jurisdiction in which no certificate of occupancy or equivalent authorization is issued, that the construction, finishing, and equipping of the building or improvements according to the plans and specifications have been substantially completed; and

    (b)  That all accommodations of the timeshare unit and facilities of the timeshare plan are available for use in a manner identical in all material respects to the manner portrayed by the promotional material, advertising, and public offering statements filed with the Louisiana Real Estate Commission. See Louisiana Revised Statutes 9:4402

  • Compliance order: means an order issued by the secretary or an assistant secretary requiring a respondent to comply with specified provisions of this Subtitle, a rule, or a permit within a specified period of time. See Louisiana Revised Statutes 47:778
  • Computer software: means a sequence of instructions written in any programming language that is executed on a computer. See Louisiana Revised Statutes 47:302.47
  • Computer virus: means a computer program or other set of instructions that is designed to degrade the performance of or disable a computer or computer network and is designed to have the ability to replicate itself on other computers or computer networks without the authorization of the owners of those computers or computer networks. See Louisiana Revised Statutes 47:302.47
  • Conciliation: means the attempted resolution of issues raised by a complaint, or by the investigation of such complaint, through informal negotiations involving the aggrieved person, the respondent, and the attorney general or his designee. See Louisiana Revised Statutes 47:322.27
  • Conciliation agreement: means a written agreement setting forth the resolution of the issues in conciliation. See Louisiana Revised Statutes 47:322.27
  • Conservation: means acts taken to prevent, stop, or retard deterioration of a work of fine art. See Louisiana Revised Statutes 47:305.20
  • Conservation servitude: means a nonpossessory interest of a holder in immovable property imposing limitations or affirmative obligations the purposes of which include retaining or protecting natural, scenic, or open-space values of immovable property, assuring its availability for agricultural, forest, recreational, or open-space use, protecting natural resources, maintaining or enhancing air or water quality, or preserving the historical, archaeological, or cultural aspects of unimproved immovable property. See Louisiana Revised Statutes 47:287.91
  • Conspicuous type: means type in boldfaced capital letters no smaller than the largest type, exclusive of headings, on the page on which it appears and, in all cases, at least 10-point type. See Louisiana Revised Statutes 9:4402
  • Consultant: means an individual employed by a licensed private employment service that regularly interviews and refers applicants to prospective employers or otherwise advises or counsels in the field of employment or that solicits or receives job orders from employers. See Louisiana Revised Statutes 39:100.26
  • Consumer: means a natural person who purchases goods, services, or movable or immovable property or rights therein, for a personal, family, or household purpose and includes a purchaser or buyer in a consumer credit sale or transaction made with the use of a seller credit card or otherwise, or a borrower or debtor in a consumer loan, revolving loan account, or a lender credit card. See Louisiana Revised Statutes 9:3516
  • Consumer: means a telephone user or end-user who calls or may call a 900, 976, or any other pay-per-call service. See Louisiana Revised Statutes 47:292
  • Consumer: means :

    (a)  The purchaser, other than for purposes of resale, of a new motor vehicle normally used for personal, family, or household purposes and subject to a manufacturer's express warranty. See Louisiana Revised Statutes 47:302.20

  • Consumer: means any person who purchases agricultural liming materials for use on fields owned or leased by that person. See Louisiana Revised Statutes 3:1430.2
  • Consumer credit transaction: means a consumer loan or a consumer credit sale but does not include a motor vehicle credit transaction made pursuant to R. See Louisiana Revised Statutes 9:3516
  • Consumer loan: means a loan of money or its equivalent made by a supervised financial organization, a licensed lender, or lender in which the debtor is a consumer, and the loan is entered into primarily for personal, family, or household purposes and includes debts created by the use of a lender credit card, revolving loan account, or similar arrangement, as well as insurance premium  financing. See Louisiana Revised Statutes 9:3516
  • Contract: means the total legal obligation resulting from the agreement of the parties as affected by this Chapter and other applicable law. See Louisiana Revised Statutes 47:287.751
  • Contract: includes any agreement conferring the rights and obligations of a timeshare ownership on the purchaser. See Louisiana Revised Statutes 9:4402
  • Control: means the possession, direct or indirect, of the power to direct or cause the direction of the management and policies of a licensee or a small concern whether through the ownership of voting securities, by contract, or otherwise. See Louisiana Revised Statutes 47:315.4
  • Controlling person: when used with respect to a specified person means a person who controls that specified person directly or indirectly through one or more intermediaries. See Louisiana Revised Statutes 47:315.4
  • Cooperative: means a corporation organized under this Chapter and a corporation which becomes subject to this Chapter in the manner hereinafter provided. See Louisiana Revised Statutes 47:338.122
  • Corporate name: means the name of a corporation or limited liability company as set forth in the articles of incorporation of a corporation or the articles of organization of a limited liability company. See Louisiana Revised Statutes 47:315.4
  • Corporation: means the Louisiana Workers' Compensation Corporation. See Louisiana Revised Statutes 39:1625
  • Corporation: means the Louisiana Economic Development and Gaming Corporation, which except as specifically provided in this Chapter shall be a special corporation operated for a public purpose, the ownership interest of which is vested in the state. See Louisiana Revised Statutes 47:338.151
  • Corporation: means the Tobacco Settlement Financing Corporation created pursuant to this Subpart. See Louisiana Revised Statutes 39:99.3
  • Cost: when used with reference to any project, includes but is not limited to:

    (a)  The expenses of determining the feasibility or practicability of acquisition, construction, or reconstruction. See Louisiana Revised Statutes 33:130.591.6

  • Council: means the Louisiana Workforce Investment Council. See Louisiana Revised Statutes 39:98.1
  • Court: means a court of competent jurisdiction. See Louisiana Revised Statutes 47:287.521
  • Court: means any district court, juvenile court, or family court having jurisdiction over the parents and/or child at issue. See Louisiana Revised Statutes 47:159
  • Court-monitored domestic abuse intervention program: means a program, comprised of a minimum of twenty-six in-person sessions, that follows a model designed specifically for perpetrators of domestic abuse. See Louisiana Revised Statutes 47:159
  • Covered employee: means a person having a co-employment relationship with both a PEO and the PEO's client pursuant to an executed PEO service agreement. See Louisiana Revised Statutes 47:120.191
  • Covered health care services: means health care services that are either covered and payable under the terms of health insurance coverage or required by law to be covered. See Louisiana Revised Statutes 22:1019.1
  • Covered person: means a policyholder, subscriber, enrollee, insured, or other individual participating in a health benefit plan. See Louisiana Revised Statutes 22:1019.1
  • Credit card: means any card, plate, coupon book, or other single credit device that may be used from time to time to obtain credit. See Louisiana Revised Statutes 9:3516
  • Credit service charge: means the sum of the following:

    (i)  All charges payable directly or indirectly by the consumer and imposed directly or indirectly by the seller as an incident to the extension of credit, including any of the following types of charges that are applicable: time price differential; service; carrying or other charge, however denominated; premium or other charge for any guarantee or insurance protecting the seller against the consumer's default or other credit loss; and

    (ii)  Charges paid by the consumer for investigating the collateral or credit worthiness of the consumer or for commissions or brokerage for obtaining the credit, irrespective of the person to whom the charges are paid or payable, unless the seller had no notice of the charges when the credit was granted. See Louisiana Revised Statutes 9:3516

  • creditor: as used in this Chapter includes a seller in a consumer credit sale, revolving charge account, or transaction made with the use of a seller credit card or otherwise, or a lender in a consumer loan, a revolving loan account, or a lender credit card transaction. See Louisiana Revised Statutes 9:3516
  • Curator: means a person appointed or qualified by a court to manage the estate of an individual or a person legally authorized to perform substantially the same functions. See Louisiana Revised Statutes 47:287.521
  • Curator: means any person acting as a fiduciary for an incompetent ward. See Louisiana Revised Statutes 47:463.172
  • Custodial trust property: means an interest in property transferred to or held under a declaration of trust by a custodial trustee under this Chapter and the income from and proceeds of that interest. See Louisiana Revised Statutes 47:287.521
  • Custodial trustee: means a person designated as trustee of a custodial trust under this Chapter or a substitute or successor to the person designated. See Louisiana Revised Statutes 47:287.521
  • Damage: means any material impairment to the integrity, functionality, or availability of data, software, a computer, a system, or information. See Louisiana Revised Statutes 47:302.47
  • Dealer: means a person authorized by the manufacturer and actively engaged in the business of buying, selling, or exchanging new automobiles, new personal watercraft, new all-terrain vehicles, or new motor homes at retail and who has an established place of business. See Louisiana Revised Statutes 47:302.20
  • Dealer: means any person who engages wholly or in part in the business of buying, selling, or exchanging for value new or used vessels or outboard motors, or both, either outright or on conditional sale, bailment, lease, chattel mortgage, or otherwise. See Louisiana Revised Statutes 3:2807
  • Dealer: means any person who produces, refines, manufactures, blends or compounds gasoline or motor fuel for sale to the jobber or consumer, or to the persons, firms or corporations, or associations of persons who, in turn, sell to the jobber or consumer. See Louisiana Revised Statutes 47:712
  • Dealer: means and includes every person who sells special fuels at retail and delivers such special fuels into the fuel supply tanks of motor vehicles. See Louisiana Revised Statutes 47:801
  • Dealer: means every person engaged regularly in the business of buying, selling, or exchanging motor vehicles, trailers, semitrailers, trucks, tractors, or other character of commercial or industrial motor vehicles in this state, and having an established place of business in this state, and using a special license plate issued hereunder solely for or in the bona fide transaction of such business and not otherwise, howsoever, or by whomsoever. See Louisiana Revised Statutes 47:451
  • declaration: means the instrument by which the timeshare property is made subject to a timeshare plan. See Louisiana Revised Statutes 9:4402
  • Department: means the Department of Environmental Quality. See Louisiana Revised Statutes 47:778
  • Department: means the Department of Justice. See Louisiana Revised Statutes 47:299.15
  • Department: means the Department of Wildlife and Fisheries and its duly authorized representatives. See Louisiana Revised Statutes 3:2807
  • Department: means Louisiana Rehabilitation Services. See Louisiana Revised Statutes 47:185
  • Department: means the Department of Insurance. See Louisiana Revised Statutes 22:1202
  • Department: means the Department of Economic Development. See Louisiana Revised Statutes 47:322.11
  • Department: means the Louisiana Department of Transportation and Development, acting directly through its duly authorized officers and agents, or whatever state board, official, or body may hereafter be authorized by law to exercise the functions now devolving upon it under the law. See Louisiana Revised Statutes 47:451
  • Department: means the Department of Economic Development unless otherwise designated. See Louisiana Revised Statutes 47:332.32
  • Department: means the Department of Economic Development. See Louisiana Revised Statutes 47:332.37
  • Department: means the Department of Natural Resources. See Louisiana Revised Statutes 47:338.13
  • Department: means the Department of Natural Resources. See Louisiana Revised Statutes 47:338.20
  • Department: means the Department of Natural Resources. See Louisiana Revised Statutes 30:2000.2
  • Dependent: means the person or persons to whom, under the provisions of Part II of this Chapter, compensation shall be paid upon the death of the injured employee. See Louisiana Revised Statutes 9:5212
  • Designated beneficiary: means the person most recently designated in writing by a member to receive any benefits to which the member may be entitled. See Louisiana Revised Statutes 11:1402
  • Designated gaming area: means that portion of a riverboat in which gaming activities may be conducted. See Louisiana Revised Statutes 47:338.113
  • designated waterway: means those rivers or bodies of water listed in R. See Louisiana Revised Statutes 47:338.113
  • Developer: means the person, or any successor or assignee of such person, who creates the timeshare plan or who is in the business of making sales of timeshare interests which it owns or purports to own. See Louisiana Revised Statutes 9:4402
  • Director: means the director of the office of workforce development. See Louisiana Revised Statutes 39:100.26
  • Director: means the director of the office of workers' compensation administration. See Louisiana Revised Statutes 9:5212
  • Disability: means a physical or mental impairment that substantially limits one or more of the major life activities of the individual, a record of such impairment, or being regarded as having such an impairment. See Louisiana Revised Statutes 47:305.54
  • Disability: means , with respect to a person:

    (i)  A physical or mental impairment which substantially limits one or more of such person's major life activities. See Louisiana Revised Statutes 47:322.27

  • Discharge: means the placing, releasing, spilling, percolating, draining, pumping, leaking, seeping, emitting, or other escaping of pollutants into the air, waters, subsurface water, or ground as the result of a prior act or omission; or the placing of pollutants into pits, drums, barrels, or similar containers under conditions and circumstances that leaking, seeping, draining, or escaping of the pollutants can be reasonably anticipated. See Louisiana Revised Statutes 47:778
  • Discriminatory housing practice: means an act that is unlawful pursuant to R. See Louisiana Revised Statutes 47:322.27
  • Discriminatory practice in connection with public accommodations: means any direct or indirect act or practice of exclusion, distinction, restriction, segregation, limitation, refusal, denial, or any other act or practice of differentiation or preference in the treatment of a person or persons because of race, creed, color, religion, sex, age, disability, or national origin. See Louisiana Revised Statutes 47:305.54
  • Disposal: means the discharge, deposit, injection, dumping or placing of any hazardous waste as defined in this Section, into or on any land or water in a hazardous waste disposal facility in such a manner that the hazardous waste so disposed becomes part of the surrounding or underlying land. See Louisiana Revised Statutes 47:821
  • Disposal: means the discharge, deposit, injection, dumping, spilling, leaking, or placing of any hazardous waste into or on any land or water so that such waste, or any constituent thereof, may enter the environment or be emitted into the air or discharged into any waters, including ground waters. See Louisiana Revised Statutes 47:1581
  • Disposer: means any person who disposes of or who receives for disposal the hazardous waste of a generator. See Louisiana Revised Statutes 47:821
  • distrain: as used in this Chapter shall be construed to mean the right to levy upon and seize and sell, or the levying upon or seizing and selling, of any property or rights to property of the taxpayer including goods, chattels, effects, stocks, securities, bank accounts, evidences of debt, wages, real estate and other forms of property, by the collector or his authorized assistants, for the purpose of satisfying any assessment of tax, penalty or interest due. See Louisiana Revised Statutes 47:337.57
  • Distributor: means a person who sells, offers for sale, or distributes agricultural liming materials in this state on the wholesale level. See Louisiana Revised Statutes 3:1430.2
  • district: means a special district as provided in Article VI, Section 19 of the Constitution of Louisiana, which is created pursuant to this Chapter and limited to the performance of those specialized functions authorized by this Chapter; the boundaries of which are contained wholly within a single parish; the governing head of which is a body created, organized, and constituted and authorized to function specifically as prescribed in this Chapter for the delivery of community development services; and the formation, powers, governing body, operation, duration, accountability, requirements for disclosure, and termination of which are as required by general law. See Louisiana Revised Statutes 33:130.591.6
  • District: means the BioDistrict New Orleans as further defined in R. See Louisiana Revised Statutes 33:130.738
  • District: means a local or regional economic development district created pursuant to this Chapter. See Louisiana Revised Statutes 33:130.763
  • District: means the French Quarter Management District. See Louisiana Revised Statutes 47:337.34
  • District: means any city, parish, or other local public school district, the Recovery School District, and the Special School District. See Louisiana Revised Statutes 47:463.103
  • District manager: means the manager of the district. See Louisiana Revised Statutes 33:130.591.6
  • District roads: means highways, streets, roads, alleys, sidewalks, landscaping, storm drains, bridges, and thoroughfares of all kinds and descriptions. See Louisiana Revised Statutes 33:130.591.6
  • Districts: means , collectively, Sewer District No. See Louisiana Revised Statutes 33:130.502
  • dividend: when used in this Chapter (except in R. See Louisiana Revised Statutes 47:159
  • Down payment: means an amount, including the value of any property used as a trade-in, paid to a seller to reduce the cash price of goods or services purchased under a consumer credit sale. See Louisiana Revised Statutes 9:3516
  • Dwelling: means any building, structure, or portion thereof which is occupied as, or designed or intended for occupancy as, a residence by one or more families, and any vacant land which is offered for sale or lease for the construction or location thereon at any such building, structure, or portion thereof. See Louisiana Revised Statutes 47:322.27
  • Dyed fuel: means any fuel meeting the definition of special fuels that is required to be dyed pursuant to the requirements of the Internal Revenue Service and is destined for tax-exempt uses or other uses as specifically authorized. See Louisiana Revised Statutes 47:801
  • Educational institution: means a public or private educational institution or a separate school or department of a public or private educational institution and includes but is not limited to the following:

    (a)  A university, college, or junior college. See Louisiana Revised Statutes 47:302.32

  • EITC: means the federal Earned Income Tax Credit. See Louisiana Revised Statutes 39:1568
  • Electric utility: means a public or investor-owned utility, an electric cooperative, municipal utility, or any private power supplier or marketer that is engaged in the business of supplying electric energy to the ultimate consumer. See Louisiana Revised Statutes 47:332
  • Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See Louisiana Revised Statutes 47:287.751
  • Electronic agent: means a computer program or an electronic or other automated means used independently to initiate an action or respond to electronic records or performances in whole or in part without review or action by an individual. See Louisiana Revised Statutes 47:287.751
  • Electronic communications device: means any device that uses electronic signals to create, transmit, and receive information, including a computer, telephone, personal digital assistant, or other similar device. See Louisiana Revised Statutes 47:302.32
  • Electronic mail: means a message, file, or other information that is transmitted through a local, regional, or global computer network, regardless of whether the message, file, or other information is viewed, stored for retrieval at a later time, printed, or filtered by a computer program that is designed or intended to filter or screen those items. See Louisiana Revised Statutes 47:303.1
  • Electronic mail address: means a destination, commonly expressed as a string of characters, to which electronic mail may be sent or delivered. See Louisiana Revised Statutes 47:303.1
  • Electronic record: means a record created, generated, sent, communicated, received, or stored by electronic means. See Louisiana Revised Statutes 47:287.751
  • Electronic signature: means an electronic sound, symbol, or process attached to or logically associated with a record and executed or adopted by a person with the intent to sign the record. See Louisiana Revised Statutes 47:287.751
  • Eligible facility: means no more than one facility in St. See Louisiana Revised Statutes 47:451
  • Emergency: means any condition existing outside of the bounds of nuclear operating sites owned or licensed by a federal agency, and any condition existing within or outside of the jurisdictional confines of a facility licensed or registered by the department and arising from the presence of byproduct material, source material, special nuclear material, or any other radioactive material, or source of radiation, which is endangering or could reasonably be expected to endanger the health and safety of the public or to contaminate the environment. See Louisiana Revised Statutes 47:1518
  • Emergency services: means health care items and services furnished or required to evaluate and treat an emergency medical condition. See Louisiana Revised Statutes 22:1019.1
  • Employee: means a natural person who is paid compensation in return for the performance of services. See Louisiana Revised Statutes 39:698.13
  • Employee: means any person employed by any private or public employer including an elected or appointed official. See Louisiana Revised Statutes 39:1410.33
  • Employee: means any person who is employed by an employer for compensation in return for the performance of services. See Louisiana Revised Statutes 39:1568
  • Employer: means a person, including a unit of state or local government, engaged in a business, industry, profession, trade, or other enterprise in this state and includes an agent, representative, or designee of the employer. See Louisiana Revised Statutes 47:302.32
  • Employer: means a person employing or seeking to employ an employee. See Louisiana Revised Statutes 39:100.26
  • Employer: means any person, as provided for in Article 24 of the Louisiana Civil Code, who in this state pays compensation to an employee in exchange for the performance of services. See Louisiana Revised Statutes 39:698.13
  • Employer: means any Louisiana business establishment that has twenty or more full-time or part-time employees. See Louisiana Revised Statutes 39:1568
  • Employer: means a legal person who is engaged in a lawful enterprise not excluded by this Chapter that executes a contract with the department pursuant to the provisions of this Chapter and meets the following elements or elements substantially equivalent thereto:

    (b)  To qualify for a contract pursuant to this Chapter, employers must be a manufacturer, as defined by North American Industry Classification System (NAICS) codes 113310, 211, 213111, 541360, 311-339, 511-512, and 54171, as the employer's primary function. See Louisiana Revised Statutes 47:322.11

  • Employer: means any entity who is required to pay and has paid into the fund. See Louisiana Revised Statutes 39:1604.3
  • Employment service: means a person who for a fee:

    (a)  Offers or attempts to procure, directly or indirectly, employment for an applicant or candidate. See Louisiana Revised Statutes 39:100.26

  • Energy impacted area: means a geographic area or political subdivision of the state which demonstrates actual or anticipated extraordinary expenditures caused by lignite resource development and growth incidental thereto. See Louisiana Revised Statutes 47:723
  • Essential community providers: means providers that serve predominantly low-income, medically underserved individuals, including those providers defined in Section 340B(a)(4) of the Public Health Service Act and providers described in Section 1927(c)(1)(D)(i)(IV) of the Social Security Act as set forth by Section 221 of Public Law 111-8. See Louisiana Revised Statutes 22:1019.1
  • estate: means a trust or estate, or fiduciary thereof. See Louisiana Revised Statutes 47:300.10
  • Estate: means income on hand and assets acquired partially or wholly with income. See Louisiana Revised Statutes 47:463.172
  • Exchange company: means the person operating a program providing any opportunity or procedure for the assignment or exchange of timeshare interests among owners and purchasers in the same or other timeshare plans. See Louisiana Revised Statutes 9:4402
  • Executive director: means the executive director of the commission. See Louisiana Revised Statutes 39:98.1
  • Expenditure: means the gift or payment of money or any thing of value for the purchase of food, drink, or refreshment for a legislator, for the spouse or minor child of a legislator, or for a public servant, other than a legislator, in the legislative branch of state government and any gift or payment as permitted by R. See Louisiana Revised Statutes 47:305.62
  • Extremely hazardous waste: means certain hazardous wastes which have been listed in the Louisiana Hazardous Waste Regulations of the Department of Environmental Quality, LAC 33:V. See Louisiana Revised Statutes 47:821
  • Facility: means a pollution source or any public or private property or facility where an activity is conducted which is required to be regulated under this Subtitle and which does or has the potential to do any of the following:

    (a)  Emit air contaminants into the atmosphere. See Louisiana Revised Statutes 47:778

  • Familial status: means one or more individuals, who have not attained the age of eighteen years, being domiciled with:

    (i)  A parent or another person having legal custody of such individual or individuals; or

    (ii)  The designee of such parent or other person having such custody, with the written permission of such parent or other person. See Louisiana Revised Statutes 47:322.27

  • Family: includes a single individual. See Louisiana Revised Statutes 47:322.27
  • Family violence: includes but is not limited to physical or sexual abuse and any offense against the person as defined in the Criminal Code of Louisiana, except negligent injuring and defamation, committed by one parent against the other parent or against any of the children. See Louisiana Revised Statutes 47:159
  • farm machinery: shall mean and include all motor propelled or motor operated mechanical devices used on a farm in the tilling of the soil and the production of crops, but shall not include any vehicle licensed for use on the public highways of this state. See Louisiana Revised Statutes 47:1690
  • 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
  • Fee: means anything of value, including money or other valuable consideration, received or to be received directly or indirectly by an employment service in payment for its service. See Louisiana Revised Statutes 39:100.26
  • Financing assistance: means to lend money or otherwise extend credit to a person or to purchase securities issued by a person, either directly or indirectly through an underwriter. See Louisiana Revised Statutes 47:315.4
  • Financing costs: means all capitalized interest, costs, fees, reserves, and credit and liquidity enhancements as the corporation determines to be desirable in issuing, securing and marketing the bonds. See Louisiana Revised Statutes 39:99.3
  • Fire truck: means vehicles built with the capability of operating fire fighting equipment such as hoses, ladders, and pumps and carrying teams of firefighters to fire scenes. See Louisiana Revised Statutes 47:801
  • Fiscal year: means an accounting period of twelve months ending on the last day of any month other than December. See Louisiana Revised Statutes 47:98
  • Fiscal year: as used in this Chapter , means an accounting period of twelve months ending on the last day of any month other than December. See Louisiana Revised Statutes 47:613
  • foreign trust: shall mean any of the following:

    (1)  A trust which by the terms of the trust instrument is governed by the law of a jurisdiction other than Louisiana. See Louisiana Revised Statutes 47:287.682

  • Foreign vehicles: means every motor vehicle, trailer, or semitrailer which shall be brought into the state otherwise than in the ordinary course of business by or through a manufacturer or dealer and which had not been registered in this state. See Louisiana Revised Statutes 47:451
  • front footage: as used in this Chapter shall mean the footage of each lot or parcel of real estate abutting the right of way or street along which the distribution line is constructed. See Louisiana Revised Statutes 22:1186
  • Functions: means duties, jurisdiction, powers, rights, and obligations, conferred or imposed upon, or vested in, any agency by law, or exercised, performed, or discharged by any agency without contravention of any provision of law. See Louisiana Revised Statutes 47:322.6
  • Fund: means the Blind Vendors Trust Fund. See Louisiana Revised Statutes 47:185
  • Fund: means the Assessors' Retirement Fund. See Louisiana Revised Statutes 11:1402
  • Fund: means Fishermen's Gear Compensation Fund. See Louisiana Revised Statutes 47:338.13
  • Game: means any banking or percentage game which is played with cards, dice, or any electronic, electrical, or mechanical device or machine for money, property, or any thing of value. See Louisiana Revised Statutes 47:338.113
  • Game: means any banking or percentage game located exclusively within an official gaming establishment which is played with cards, dice, or any electronic, electrical, or mechanical device or machine for money, property, or any thing of value. See Louisiana Revised Statutes 47:338.151
  • gaming activities: means the offering or conducting of any game or gaming device in accordance with the provisions of this Chapter. See Louisiana Revised Statutes 47:338.151
  • Gaming device: means any equipment or mechanical, electromechanical, or electronic contrivance, component, or machine used directly or indirectly in connection with gaming or any game which affects the result of a wager by determining win or loss. See Louisiana Revised Statutes 47:338.151
  • gaming equipment: means any equipment or mechanical, electro-mechanical, or electronic contrivance, component, or machine, including a slot machine, used directly or indirectly in connection with gaming or any game, which affects the result of a wager by determining wins or losses. See Louisiana Revised Statutes 47:338.113
  • gaming license: means a license or authorization to conduct gaming activities on a riverboat issued pursuant to the provisions of this Chapter. See Louisiana Revised Statutes 47:338.113
  • gaming operations: means the use, operation, or conducting of any game or gaming device upon a riverboat including all activities related to and integral to the operation and profitability of a riverboat, including accounting procedures and internal controls governing the licensee's operations. See Louisiana Revised Statutes 47:338.113
  • Gaming operator: means a person licensed by the corporation or authorized by contract with the corporation to conduct gaming operations or gaming activities in accordance with the provisions of this Chapter. See Louisiana Revised Statutes 47:338.151
  • Gaming supplies: means all materials and supplies other than gaming devices which the corporation finds or determines to be used or expended in gaming operations or activities. See Louisiana Revised Statutes 47:338.151
  • Gasoline: shall mean any motor fuel which is subject to tax under Part I of Chapter 7 of Sub-title II of Title 47 of the Louisiana Revised Statutes of 1950. See Louisiana Revised Statutes 47:1690
  • Good faith: means honesty in fact in any conduct of a transaction. See Louisiana Revised Statutes 39:1625
  • governing authority: means collectively the body which exercises the governmental and financing functions of the local governmental subdivision, or the school board;

    (2)  "issuer" means the local governmental subdivision or school board in whose name bonds authorized hereunder are issued;

    (3)  "local governmental subdivision" means any parish or municipality;

    (4)  "resolution" means a resolution, ordinance, act or other appropriate legislative enactment of a governing authority;

    (5)  "sales tax revenues" means the proceeds or avails of any sales tax imposed under the authority of Section 29 of Article VI of the Constitution of the State of Louisiana of 1974 or any other authority except R. See Louisiana Revised Statutes 39:698.1

  • Governing authority: means the governing authority of any public elementary or secondary school. See Louisiana Revised Statutes 47:463.103
  • Governmental agency: means an executive, legislative, or judicial agency, department, board, commission, authority, institution, unit, or instrumentality of the federal government or of a state or of a county or parish, municipality, or other political subdivision of a state. See Louisiana Revised Statutes 47:287.751
  • gross allocable income or loss: means the general class of gross income designated as allocable income by R. See Louisiana Revised Statutes 47:287.701
  • gross annual receipts: as used in this Chapter , shall cover all of the receipts of the person carrying on the business of undertaking and funeral directing, except that deduction shall be allowed for collections made by one undertaker and funeral director for the account of another undertaker and funeral director, as shown by the books of both parties at interest. See Louisiana Revised Statutes 47:361
  • Gross receipts: means the total amount of billings for services rendered and all receipts from business beginning and ending within the state except for the transportation of passengers or freight or property originating at and destined to points within the corporate limits of the same city or town or within a seven-mile zone adjacent to such city or town and except for the transportation of passengers or freight or property originating at and destined to points anywhere within Jefferson or Orleans parishes or within a seven-mile zone adjacent to such parishes. See Louisiana Revised Statutes 47:1003
  • Gross weight: means the weight of a vehicle or vehicle combination without load on all axles, including the steering axle plus the weight of any load thereon. See Louisiana Revised Statutes 47:451
  • Ground shells: means a material obtained by grinding the shells of mollusks. See Louisiana Revised Statutes 3:1430.2
  • Hazardous waste: means any waste, or combination of wastes, which because of its quantity, concentration, physical, or chemical characteristics may cause or significantly contribute to an increase in mortality or an increase in serious irreversible or incapacitating reversible illness, or pose a substantial present or potential hazard to human health or the environment when improperly treated, stored, transported, disposed of, or otherwise managed. See Louisiana Revised Statutes 47:1581
  • Hazardous waste: means a substance identified and listed as a hazardous waste in the Louisiana Hazardous Waste Regulations of the Department of Environmental Quality; except that the term hazardous waste shall not include special waste as defined in this Section. See Louisiana Revised Statutes 47:821
  • Headquarters: means a principal or regional corporate office located or to be located in Louisiana, in which are based the principal or regional executive officers normally constituting a principal or regional headquarters providing corporate governance. See Louisiana Revised Statutes 47:332.32
  • Headquarters jobs: means permanent full-time new executive, administrative, or professional jobs based at a headquarters and filled by residents of the state employed by a qualified business, and each job paying at least sixty thousand dollars per year or two hundred percent of the average annual wages paid by employers subject to the Louisiana Employment Security Law in the parish in which the headquarters is located, whichever is lower. See Louisiana Revised Statutes 47:332.32
  • Health and accident insurance: means hospital and medical expense incurred policies, nonprofit service plan corporation contracts, and coverages provided by health maintenance organizations, individual practices, associations, the Office of Group Benefits, and other similar entities and self-insurers. See Louisiana Revised Statutes 22:1202
  • Health benefit plan: means a policy, contract, certificate, or subscriber agreement entered into, offered, or issued by a health insurance issuer to provide, deliver, arrange for, pay for, or reimburse any of the costs of health care services. See Louisiana Revised Statutes 22:1019.1
  • Health care facility: means an institution providing health care services or a health care setting, including but not limited to hospitals and other licensed inpatient centers, ambulatory surgical or treatment centers, skilled nursing centers, diagnostic, laboratory and imaging centers, and rehabilitation and other therapeutic health settings. See Louisiana Revised Statutes 22:1019.1
  • Health care provider: means a hospital, as defined in Paragraph (3) hereof, and means a person, corporation, facility, or institution licensed by the state to provide health care or professional services as a physician, hospital, dentist, registered or licensed practical nurse, pharmacist, optometrist, podiatrist, chiropractor, physical therapist, psychologist, social worker, or licensed professional counselor and an officer, employee, or agent thereof acting in the course and scope of his employment. See Louisiana Revised Statutes 33:130.614
  • Health care services: means services, items, supplies, or drugs for the diagnosis, prevention, treatment, cure, or relief of a health condition, illness, injury, or disease. See Louisiana Revised Statutes 22:1019.1
  • Health insurance issuer: means an entity subject to the insurance laws and regulations of this state, or subject to the jurisdiction of the commissioner, that contracts or offers to contract, or enters into an agreement to provide, deliver, arrange for, pay for, or reimburse any of the costs of health care services, including a sickness and accident insurance company, a health maintenance organization, a preferred provider organization or any similar entity, or any other entity providing a plan of health insurance or health benefits. See Louisiana Revised Statutes 22:1019.1
  • Hearing examiner: means one or more persons or commissioners designated by the commission to conduct a hearing. See Louisiana Revised Statutes 47:305.54
  • High-level waste: means that waste resulting from the reprocessing of spent fuel rods or unreprocessed spent fuel rods. See Louisiana Revised Statutes 47:1518
  • Highway: includes every way or place of whatever nature open to the use of the public, for the purpose of vehicular travel. See Louisiana Revised Statutes 47:451
  • Holder: means :

    (a)  A governmental body empowered to hold an interest in immovable property under the laws of this state or the United States; or

    (b)  A charitable corporation, charitable association, or charitable trust, the purposes or powers of which include retaining or protecting the natural, scenic, or open-space values of immovable property, assuring the availability of immovable property for agricultural, forest, recreational, or open-space use, protecting natural resources, maintaining or enhancing air or water quality, or preserving the historical, archaeological, or cultural aspects of unimproved immovable property. See Louisiana Revised Statutes 47:287.91

  • Hospital: means any hospital as defined in R. See Louisiana Revised Statutes 33:130.614
  • Hull identification number: means the number assigned to a vessel under Subpart C of 33 CFR Part 181 or R. See Louisiana Revised Statutes 3:2807
  • Identifying information: means information that alone or in conjunction with other information identifies an individual, including an individual's:

    (a)  Name, social security number, date of birth, and government-issued identification number. See Louisiana Revised Statutes 47:303.1

  • Implementation plan: means any pollution control or other environmental regulatory plan prepared by a state agency in compliance with the terms of the Clean Air Act,* the Federal Water Pollution Control Act,** the Resource Conservation and Recovery Act,*** or other federal environmental legislation. See Louisiana Revised Statutes 47:778
  • Importing: means bringing special fuels into this state in the fuel supply tanks of a motor vehicle. See Louisiana Revised Statutes 47:801
  • Incapacitated: means lacking the ability to manage property and business affairs effectively by reason of mental illness, mental deficiency, physical illness or disability, chronic use of drugs, chronic intoxication, confinement, detention by a foreign power, disappearance, minority, or other disabling cause. See Louisiana Revised Statutes 47:287.521
  • Income: means moneys received from the veterans administration and revenue or profit from any property wholly or partially acquired therewith. See Louisiana Revised Statutes 47:463.172
  • Income: means the tobacco settlement payments and all fees, charges, payments, and other income and receipts paid or payable to the corporation or a trustee or other party for the account of the corporation or the holders. See Louisiana Revised Statutes 39:99.3
  • Incorporating statute: means the Louisiana Business Corporation Law, R. See Louisiana Revised Statutes 47:315.4
  • Indenture trustee: means the trust company or bank at the time serving as trustee under the trust indenture referred to in R. See Louisiana Revised Statutes 39:99.3
  • Independent contractor: means a person who, for the purposes of the Employment Security Law, satisfies the exception provided in R. See Louisiana Revised Statutes 47:120.191
  • Independent contractor: means any person who renders service, other than manual labor, for a specified recompense for a specified result either as a unit or as a whole, under the control of his principal as to results of his work only, and not as to the means by which such result is accomplished, and are expressly excluded from the provisions of this Chapter unless a substantial part of the work time of an independent contractor is spent in manual labor by him in carrying out the terms of the contract, in which case the independent contractor is expressly covered by the provisions of this Chapter. See Louisiana Revised Statutes 9:5212
  • Information: includes data, text, images, sounds, codes, computer programs, software, and databases, or the like. See Louisiana Revised Statutes 47:287.751
  • Information processing system: means an electronic system for creating, generating, sending, receiving, storing, displaying, or processing information. See Louisiana Revised Statutes 47:287.751
  • Injunction: means a temporary restraining order or a preliminary or a permanent court ordered injunction, as defined in the Code of Civil Procedure, which prohibits the violent parent from in any way contacting the abused parent or the children except for specific purposes set forth in the injunction, which shall be limited to communications expressly dealing with the education, health, and welfare of the children, or for any other purpose expressly agreed to by the abused parent. See Louisiana Revised Statutes 47:159
  • Insolvent: means a licensee that ceases to pay its debts in the ordinary course of business, that cannot pay its debts as they become due, or whose aggregate liabilities exceed its aggregate assets. See Louisiana Revised Statutes 47:315.4
  • Insurer: means any insurance company or other entity authorized to transact and transacting health and accident insurance business in this state. See Louisiana Revised Statutes 22:1202
  • Interests of the licensee: includes the interests of shareholders or members of the licensee. See Louisiana Revised Statutes 47:315.4
  • International commerce: means a two-tiered, integrated economic sector concentrating upon the state's unique position in world commerce. See Louisiana Revised Statutes 47:332.37
  • International ports: means those ports, commonly known as deep draft ports, whose main function is waterborne commerce, both import and export, directly linked to world commerce. See Louisiana Revised Statutes 47:332.37
  • Internet: means the global information system that is logically linked together by a globally unique address space based on the Internet Protocol (IP), or its subsequent extensions, and that is able to support communications using the Transmission Control Protocol/Internet Protocol (TCP/IP) suite, or its subsequent extensions, or other IP-compatible protocols, and that provides, uses, or makes accessible, either publicly or privately, high-level services layered on the communications and related infrastructure described in this Chapter. See Louisiana Revised Statutes 47:302.47
  • Internet domain name: refers to a globally unique, hierarchical reference to an Internet host or service, assigned through a centralized Internet-naming authority and composed of a series of character strings separated by periods with the right-most string specifying the top of the hierarchy. See Louisiana Revised Statutes 47:303.1
  • Interstate User: means any person who imports or exports special fuels into or out of this state in the fuel supply tanks of motor vehicles owned or operated by him. See Louisiana Revised Statutes 47:801
  • investigate: means an investigation initiated by and conducted by the corporation or its designated agents. See Louisiana Revised Statutes 47:338.151
  • Jobber: means a person who buys or sells agricultural liming materials in this state for another person and who is paid commissions for his services. See Louisiana Revised Statutes 3:1430.2
  • Label: means any written or printed matter on or attached to a package of materials or an invoice for a shipment of bulk materials. See Louisiana Revised Statutes 3:1430.2
  • Landowner: means the owner of immovable property as it appears in the official records of the parish, including a trustee, a private corporation, and an owner of a condominium unit. See Louisiana Revised Statutes 33:130.591.6
  • Lease timeshare interest: means an interest in which a person receives the right to use or occupy, however evidenced or documented, immovable property for a period of time or intervals of time which can be less than a full year during each year, over a period of more than three years. See Louisiana Revised Statutes 9:4402
  • Leaseholder: means an owner of an oyster lease granted by the Department of Wildlife and Fisheries. See Louisiana Revised Statutes 47:338.20
  • Legal representative: means a personal representative, tutor, or curator. See Louisiana Revised Statutes 47:287.521
  • lender credit card: includes a travel and entertainment credit card account that is not subject to loan finance charges or credit service charges. See Louisiana Revised Statutes 9:3516
  • Lessee: shall mean the state of Louisiana through the Division of Administration on behalf of all applicable purchasing agencies which have equipment included in any equipment-lease-purchase contract. See Louisiana Revised Statutes 39:1763
  • License: means a license issued under this Chapter authorizing a Louisiana corporation or a Louisiana limited liability company to transact business as a BIDCO. See Louisiana Revised Statutes 47:315.4
  • License: means an authorization issued to a person by or in the name of the corporation to engage in or assist gaming operations or activities regulated by this Chapter. See Louisiana Revised Statutes 47:338.151
  • License: means the authorization applied for by or issued to the owner of an eligible facility by the board to conduct slot machine gaming at an eligible facility issued pursuant to the provisions of this Chapter. See Louisiana Revised Statutes 47:451
  • Licensed lender: means a person licensed by the commissioner to make consumer loans pursuant to this Chapter. See Louisiana Revised Statutes 9:3516
  • Licensee: means any person who is licensed by the department in accordance with this Chapter and regulations promulgated by the secretary. See Louisiana Revised Statutes 47:1518
  • Licensee: means an individual who has been issued a license by the Louisiana Workforce Commission to operate a private employment service in this state. See Louisiana Revised Statutes 39:100.26
  • Licensee: means a Louisiana corporation or Louisiana limited liability company which is licensed under this Chapter. See Louisiana Revised Statutes 47:315.4
  • licensee: means any person holding or applying for a gaming license to conduct gaming activities. See Louisiana Revised Statutes 47:338.113
  • Licensee: means any employee, agent, person, or entity who is required to be issued a license under this Chapter or under the rules and regulations of the corporation. See Louisiana Revised Statutes 47:338.151
  • Licenses: means general licenses and specific licenses. See Louisiana Revised Statutes 47:1518
  • Lienholder: means a person holding a security interest. See Louisiana Revised Statutes 3:2807
  • Life Insurance Company: means an insurance company engaged in the business of issuing life insurance and annuity contracts (including contracts of combined life, health, and accident insurance), the reserve funds of which held for the fulfillment of such contracts comprise more than fifty per centum (50%) of its total reserve funds. See Louisiana Revised Statutes 47:221
  • Light trailer: means every vehicle of the trailer or semi-trailer type and having a loaded gross weight of not more than 500 pounds. See Louisiana Revised Statutes 47:451
  • Lignite resource development: means the mining of lignite and industries directly related to the processing of lignite, including, but not limited to, the generation of electricity from lignite or lignite products, lignite gasification, and lignite liquefaction. See Louisiana Revised Statutes 47:723
  • livestock: means any animal bred, kept, maintained, raised, or used for show, profit, or for the purpose of selling or otherwise producing crops, animals, or plant or animal products for market. See Louisiana Revised Statutes 3:2651
  • Livestock: means cattle, buffalo, bison, oxen, and other bovine; horses, mules, donkeys, and other equine; sheep; goats; swine; domestic rabbits; fish, turtles, and other animals identified with aquaculture that are located in artificial reservoirs or enclosures that are both on privately owned property and constructed so as to prevent, at all times, the ingress and egress of fish life from public waters; imported exotic deer and antelope, elk, farm-raised white-tailed deer, farm-raised ratites, and other farm-raised exotic animals; chickens, turkeys, and other poultry; and animals placed under the jurisdiction of the commissioner of agriculture and forestry and any hybrid, mixture, or mutation of any such animal. See Louisiana Revised Statutes 3:2802
  • Loan finance charge: means the sum of the following:

    (i)  All charges payable directly or indirectly by the consumer and imposed directly or indirectly by the lender as a requirement of the extension of credit, including any of the following types of charges that are applicable: interest or any amount payable under a point, discount, or other system of charges, however denominated; and

    (ii)  Charges paid by the consumer for investigating the collateral or credit worthiness of the consumer. See Louisiana Revised Statutes 9:3516

  • Lobbyist: means either of the following:

    (i)  Any person who is employed or engaged for compensation to act in a representative capacity for the purpose of lobbying if lobbying constitutes one of the principal duties of such employment or engagement. See Louisiana Revised Statutes 47:305.62

  • Local superintendent: means the appropriate city or parish school superintendent. See Louisiana Revised Statutes 47:463.96
  • Local system: means the appropriate city or parish school board or system. See Louisiana Revised Statutes 47:463.96
  • Lot: means the quantity of materials from which a sample has been taken and which the sample represents. See Louisiana Revised Statutes 3:1430.2
  • Louisiana Colonial Trails: means a system of trails or roads identified as the migration route of the Camino Real in the western part of the state from Natchitoches to the Texas border and the Harrisonburg Road from Natchitoches through east central Louisiana to the Mississippi River. See Louisiana Revised Statutes 47:338.37
  • Louisiana corporation: means a corporation incorporated under the Louisiana Business Corporation Law, R. See Louisiana Revised Statutes 47:315.4
  • Louisiana limited liability company: means a limited liability company organized under the Louisiana Limited Liability Company Law, R. See Louisiana Revised Statutes 47:315.4
  • Louisiana nonprofit corporation: means a corporation incorporated under the Nonprofit Corporation Law, R. See Louisiana Revised Statutes 47:315.4
  • Low income: means a household income level established by the Louisiana Workforce Commission, after public hearings, below which an individual will be qualified for services delivered through a community action program. See Louisiana Revised Statutes 39:99.32
  • Low-performing school: means an academically unacceptable school as determined by the board. See Louisiana Revised Statutes 47:463.103
  • Major procurement: means the purchase or acquisition of any item, product, or service in the amount of one hundred thousand dollars or more. See Louisiana Revised Statutes 47:338.151
  • Management assistance: means management or technical advice or services provided to a person. See Louisiana Revised Statutes 47:315.4
  • Management Services: means supervision, inspection, quality control, consultation, accounting, regulating, in-service training, and other related services provided on a systematic basis to support and improve vending facilities operated by blind vendors. See Louisiana Revised Statutes 47:185
  • Manager: means the person appointed to the position of manager by the board. See Louisiana Revised Statutes 39:1625
  • Manager of livestock: means any person other than an owner of livestock having the care and control of livestock. See Louisiana Revised Statutes 3:2802
  • Managing entity: means an entity with the duty to manage and operate the timeshare plan and/or the timeshare property. See Louisiana Revised Statutes 9:4402
  • Manifest: means the system and forms used for identifying the quantity, composition, origin, routing, and destination of hazardous wastes during its transportation from the point of generation to any point of disposal, treatment, or storage. See Louisiana Revised Statutes 47:1581
  • Manufacturer: means any person, firm, association, corporation, or trust, resident or nonresident, who manufactures or assembles new and unused motor vehicles. See Louisiana Revised Statutes 47:302.20
  • Manufacturer: means any person engaged in the business of manufacturing or importing new vessels or outboard motors for the purpose of sale or trade. See Louisiana Revised Statutes 3:2807
  • Manufacturer: means a person who produces agricultural liming materials which are sold, offered for sale, or distributed in this state. See Louisiana Revised Statutes 3:1430.2
  • Manufacturer: means every person engaged in the business of designing, manufacturing, constructing or assembling new motor vehicles, trailers or semitrailers. See Louisiana Revised Statutes 47:451
  • Manufacturer: means any person who manufactures or assembles programs or slot machines or other gaming devices for sale or use in this state. See Louisiana Revised Statutes 47:338.151
  • Manufacturer: means any person who manufactures or assembles and programs slot machines for use in this state. See Louisiana Revised Statutes 47:451
  • Marl: means a granular or loosely consolidated earthy material composed primarily of seashell fragments and calcium carbonate. See Louisiana Revised Statutes 3:1430.2
  • Master plan: means the Master Plan of International Commerce. See Louisiana Revised Statutes 47:332.37
  • materials: means solid or liquid materials which contain calcium or magnesium and which are sold, offered for sale, or distributed for use in neutralizing acidity in agricultural soils. See Louisiana Revised Statutes 3:1430.2
  • Medical care: means amounts paid for as defined in R. See Louisiana Revised Statutes 22:1202
  • Member: means a person covered by the plan. See Louisiana Revised Statutes 22:1202
  • member: means a member of the board of directors of the corporation. See Louisiana Revised Statutes 47:338.151
  • Member: means each incorporator of a cooperative and each person admitted to and retaining membership therein, and shall include a husband and wife admitted to joint membership. See Louisiana Revised Statutes 47:338.122
  • Mineral activity: means exploration (including all seismic operations), production, transportation (of equipment or product), and any other activity associated with the production of oil and gas. See Louisiana Revised Statutes 47:338.20
  • Modernization: means capitalized investment by an employer in technology, machinery, building and/or equipment that meets one of the following provisions:

    (a)  An increase in the increase of maximum capacity or efficiency of the facility of greater than ten percent. See Louisiana Revised Statutes 47:322.11

  • Motor carrier: as used in this Chapter shall not include and this Chapter shall not apply to motor vehicles operated exclusively within the corporate limits of incorporated municipalities or to the vehicles of private persons transporting only the property of such private persons or their family, bona fide friends, or guests and not including such vehicles as are embraced in the proviso to paragraph (7)(a)(b) of this Section. See Louisiana Revised Statutes 47:451
  • Motor fuel: means all volatile gas generating liquids having a flash point below 110 degrees F. See Louisiana Revised Statutes 47:712
  • Motor fuel: means every kind and character of fuel used in the operation of a motor vehicle and embraces every such fuel contemplated by Chapter 7 of this Sub-title. See Louisiana Revised Statutes 47:451
  • Motor vehicle: means a passenger motor vehicle or a passenger and commercial motor vehicle as defined in R. See Louisiana Revised Statutes 47:302.20
  • Motor Vehicle: means and includes any automobile, truck, truck-tractor, tractor, bus, vehicle, or other conveyance which is propelled by an internal combustion engine or motor, and is licensed, or required to be licensed, for highway use. See Louisiana Revised Statutes 47:801
  • Motor vehicle: means every vehicle, as herein defined, which is self propelled. See Louisiana Revised Statutes 47:451
  • Motor vehicle: means any automobile, car, minivan, passenger van, sport utility vehicle, pickup truck, or other self-propelled vehicle not operated or driven on fixed rails or track. See Louisiana Revised Statutes 47:463.161
  • Motorboat: means any vessel equipped with or propelled by any type of machinery whether or not such machinery is the principal source of propulsion but shall not include a vessel which has a valid marine document issued by the Bureau of Customs of the United States Government or any federal agency successor thereto, unless the vessel is a recreational use vessel. See Louisiana Revised Statutes 2:347
  • Motorcycle: means every motor vehicle designed to travel on not more than three wheels in contact with the ground, except any such vehicles as may be included within the classification "tractor" as herein defined. See Louisiana Revised Statutes 47:451
  • Multiple use project: means a project which combines hotel and/or apartment accommodations with timeshare units in which the timeshare interest sold is a lease timeshare interest and the hotel and/or apartment units exceed fifty units in number not subject to a timeshare interest and the timeshare interest units of the development account for less than forty percent of the total square footage of all the units in the project. See Louisiana Revised Statutes 9:4402
  • National origin: means the national origin of an ancestor. See Louisiana Revised Statutes 47:305.54
  • Net allocable income or loss: means net allocable income or loss earned within or derived from sources within Louisiana and is the mathematical remainder when subtracting from Louisiana gross allocable income or loss:

    (1)  Allowable deductions within the meaning of R. See Louisiana Revised Statutes 47:287.701

  • Net apportionable income or loss: means net apportionable income or loss earned within or derived from sources within Louisiana as computed pursuant to R. See Louisiana Revised Statutes 47:287.701
  • Net energy metering: means measuring the difference between electricity supplied by an electric utility and the electricity generated by a net energy metering customer and sold back to the electric utility over the applicable billing period. See Louisiana Revised Statutes 47:332
  • Net energy metering customer: means an owner of a net energy metering facility. See Louisiana Revised Statutes 47:332
  • Net gaming proceeds: means the total of all cash and property, including checks received by a licensee, whether collected or not, received by the licensee from gaming operations, less the total of all cash paid out as winnings to patrons. See Louisiana Revised Statutes 47:338.113
  • Net gaming proceeds: means gross revenue less the total amount or value paid out to winning patrons or players and uncollected checks and credit instruments if accepted in compliance with corporation rules. See Louisiana Revised Statutes 47:338.151
  • Net slot machine proceeds: means the total of all cash and property received by a licensee from slot machine gaming operations minus the amount of cash or prizes paid to winners. See Louisiana Revised Statutes 47:451
  • network: means an entity, including a health insurance issuer, that, through contracts or agreements with health care providers, provides or arranges for access by groups of covered persons to health care services by health care providers who are not otherwise or individually contracted directly with a health insurance issuer. See Louisiana Revised Statutes 22:1019.1
  • Noise: means the intensity, duration, and the character of sounds from all sources. See Louisiana Revised Statutes 47:1414
  • Non-certificated vessel: means a riverboat vessel which does not hold a Certificate of Inspection issued by the United States Coast Guard. See Louisiana Revised Statutes 47:338.113
  • Nonconformity: means any specific or generic defect or malfunction, or any defect or condition which substantially impairs the use, market value or both of a motor vehicle. See Louisiana Revised Statutes 47:302.20
  • Nonresident: means every person who is not a resident of this state but does not include persons dwelling outside of this state whose occupation or business requires them to spend one-half or more of their working hours in this state in pursuance of their business or employment. See Louisiana Revised Statutes 47:451
  • NORM waste: means solid, liquid, or gaseous material or a combination of materials, excluding source material, special nuclear material, and byproduct material that has the following characteristics or qualities:

    (a)  Spontaneously emits radiation in its natural physical state. See Louisiana Revised Statutes 47:1518

  • Obligation: means any bond and any cooperative endeavor agreement, financing or loan agreement, lease, sublease, or other agreement creating an obligation to repay borrowed money or for a duty to be performed. See Louisiana Revised Statutes 33:130.763
  • Obligation: means any retail installment sales contract, other contract for the purchase of goods or services, or bond, bill, note, or other instrument of writing for the payment of money arising out of the contract or other transaction for the purchase of goods or services. See Louisiana Revised Statutes 47:463.161
  • Office: means the office of international commerce within the Department of Economic Development. See Louisiana Revised Statutes 47:332.37
  • Officer: means :

    (a)  If used with respect to a corporation, a person appointed or designated as an officer of that corporation by or pursuant to applicable law or the articles of incorporation, or bylaws of that corporation. See Louisiana Revised Statutes 47:315.4

  • Official gaming establishment: means the building or facility described in R. See Louisiana Revised Statutes 47:338.151
  • Operate: means to navigate or otherwise use a motorboat or vessel. See Louisiana Revised Statutes 2:347
  • operation: means all operations of a vessel or outboard motor when it is at the pier, idle in the water, at anchor, or being propelled through the water. See Louisiana Revised Statutes 3:2807
  • Order: includes a condition of a license and an agreement made by a person with the commissioner under this Chapter. See Louisiana Revised Statutes 47:315.4
  • Organization: means corporation, government or governmental subdivision or agency, trust, estate, partnership, cooperative, or association. See Louisiana Revised Statutes 9:3516
  • Other similar services: includes but is not limited to the drilling of oil and gas wells. See Louisiana Revised Statutes 47:287.701
  • Outboard motor: means a mechanical combustion engine manufactured to produce a twenty-five or more horsepower engine and designed to attach outboard of the transom of a vessel. See Louisiana Revised Statutes 3:2807
  • Outstanding: when used with respect to bonds, shall exclude bonds that shall have been paid in full at maturity, or shall have otherwise been refunded, redeemed, defeased or discharged, or that may be deemed not outstanding pursuant to agreements with the holders thereof. See Louisiana Revised Statutes 39:99.3
  • Owner: means a person, other than a lien holder, having a property interest in or title to a motorboat. See Louisiana Revised Statutes 2:347
  • Owner: means any person who owns or is a co-owner of a timeshare interest. See Louisiana Revised Statutes 9:4402
  • Owner: means a person, other than a secured party, having property rights in, or title to, a vessel or outboard motor. See Louisiana Revised Statutes 3:2807
  • Owner: means owner at the time of severance. See Louisiana Revised Statutes 47:634
  • Owner: means a person who holds the legal title to a vehicle or in the event a vehicle is the subject of an agreement for the conditional sale, lease, or transfer of the possession, howsoever, thereof with right of purchase upon performance of the conditions stated in the agreement and with the right of immediate possession vested in such vendee, lessee, possessor, or in the event such similar transaction is had by means of mortgage and the mortgagor of a vehicle is entitled to possession, then such conditional vendee or lessee or possessor or mortgagor shall be deemed the owner for the purpose of this Chapter. See Louisiana Revised Statutes 47:451
  • Owner: means an owner or operator of a mineral activity. See Louisiana Revised Statutes 47:338.20
  • paid or accrued: shall be construed according to the method of accounting upon the basis of which the net income is computed under this Chapter. See Louisiana Revised Statutes 47:98
  • Parish: means the parish of St. See Louisiana Revised Statutes 33:130.502
  • Participating parish or municipality: means any parish or municipal governing authority in the state undertaking to form a district under this Chapter. See Louisiana Revised Statutes 33:130.763
  • parties: means the employee or his dependent and the employer or his insurer. See Louisiana Revised Statutes 39:1602
  • Passenger: means a natural person who is present on a riverboat but has no part in the vessel's operation. See Louisiana Revised Statutes 47:338.113
  • past due child support: means the amount of a delinquency determined under a court order under state law for support and maintenance of a child. See Louisiana Revised Statutes 9:1985
  • Patient: means a natural person who receives health care from a licensed health care provider. See Louisiana Revised Statutes 33:130.614
  • Pay-per-call service: means any passive, interactive, polling, or other similar audiotext service that is accessed through a seven or ten digit telephone number that is provided for a charge to a caller through an exclusive telephone number prefix or service access code. See Louisiana Revised Statutes 47:292
  • PEO: means any person that offers professional employer services pursuant to a professional employer services agreement with a client, including but not limited to administrative services organizations and employee leasing organizations that provide services pursuant to a PEO agreement. See Louisiana Revised Statutes 47:120.191
  • PEO services agreement: means an agreement between a professional employer organization and a client pursuant to which the professional employer organization will upon execution of the agreement co-employ a substantial part of a client's workforce and undertake specified responsibilities as an employer for all covered employees that are co-employed by the agreement between the professional employer organization and the client. See Louisiana Revised Statutes 47:120.191
  • Permanent partial disability: shall mean any permanent condition, whether congenital or due to injury or disease, of such seriousness as to constitute a hindrance or obstacle to obtaining employment, to retention by an employer, or to obtaining re-employment, if the employee becomes unemployed. See Louisiana Revised Statutes 39:1604.3
  • Person: means any individual, municipality, public or private corporation, partnership, firm, the United States Government, and any agent or subdivision thereof or any other juridical person, which shall include, but not be limited to, trusts, joint stock companies, associations, the state of Louisiana, political subdivisions of the state of Louisiana, commissions, and interstate bodies. See Louisiana Revised Statutes 47:778
  • Person: as used in this Chapter means an individual or corporation, partnership, trust, association, joint venture pool, syndicate, sole proprietorship, unincorporated organization, or any other form of entity not specifically listed herein. See Louisiana Revised Statutes 9:3516
  • Person: means an individual, corporation, business trust, estate, trust, partnership, joint venture, association, or any other legal or commercial entity. See Louisiana Revised Statutes 47:287.521
  • Person: means any individual, corporation, partnership, firm, association, trust, estate, public or private institution, group, agency, political subdivision of this state, any other state or political subdivision or agency thereof, and any legal successor, representative, agent, or agency of the foregoing, other than the United States Nuclear Regulatory Commission or federal government agencies licensed by the United States Nuclear Regulatory Commission. See Louisiana Revised Statutes 47:1518
  • Person: means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity. See Louisiana Revised Statutes 47:335.2
  • Person: means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, governmental agency, public corporation, or any other legal or commercial entity. See Louisiana Revised Statutes 47:287.751
  • Person: means an individual, partnership, firm, corporation, association, or other entity. See Louisiana Revised Statutes 2:347
  • Person: means an individual, association, partnership, corporation, limited liability company, or other entity. See Louisiana Revised Statutes 47:120.191
  • Person: means an individual, partnership, corporation, or other legal entity. See Louisiana Revised Statutes 9:4402
  • Person: means any natural person or individual, firm, partnership, corporation, association, limited liability company, or other entity. See Louisiana Revised Statutes 3:2807
  • Person: means any natural person, corporation, political subdivision, association, partnership, limited liability company, receiver, tutor, curator, executor, administrator, fiduciary, or representative of any kind. See Louisiana Revised Statutes 30:503
  • Person: means an individual, partnership, corporation, association, governmental body, or other group, however organized. See Louisiana Revised Statutes 47:305.20
  • Person: means one or more individuals, governments, governmental agencies, public authorities, labor organizations, corporations, legal representatives, partnerships, associations, trustees, trustees in bankruptcy, receivers, mutual companies, joint stock companies, trusts, unincorporated organizations, or other organized groups of persons. See Louisiana Revised Statutes 47:305.54
  • Person: means an individual, company, corporation, partnership, or agent thereof, including any person, as defined in R. See Louisiana Revised Statutes 39:100.26
  • person: includes a combination of two or more persons acting in concert. See Louisiana Revised Statutes 47:315.4
  • Person: means any individual, partnership, corporation, association, or other legal entity. See Louisiana Revised Statutes 3:1430.2
  • Person: means an individual, a corporation, a partnership, an association, a joint venture, a joint stock company, a trust, an unincorporated organization, any similar entity, or any combination thereof. See Louisiana Revised Statutes 22:1019.1
  • Person: includes , in addition to the definition contained in R. See Louisiana Revised Statutes 47:801
  • Person: includes one or more individuals, corporations, partnerships, associations, labor organizations, legal representatives, mutual companies, joint stock companies, trusts, unincorporated organizations, trustees, trustees in bankruptcy, receivers, and fiduciaries. See Louisiana Revised Statutes 47:322.27
  • Person: means every natural person, individual, firm, copartnership, corporation, company, association, or joint stock association or other organization. See Louisiana Revised Statutes 47:451
  • Person: includes an individual, partnership, committee, association, corporation, and any other organization or group of persons. See Louisiana Revised Statutes 47:305.62
  • Person: means any individual, corporation, partnership, sole proprietorship, joint stock company, joint venture, or any other legal entity. See Louisiana Revised Statutes 47:332.4
  • Person: means an individual, a partnership, a corporation, or an association. See Louisiana Revised Statutes 47:463.172
  • Person: includes any natural person, firm, association, corporation, business trust, partnership, state or political subdivision or agency thereof, or any body politic. See Louisiana Revised Statutes 47:338.122
  • Person: means any individual, partnership, association, joint stock association or trust, corporation, or other business entity whether incorporated or not. See Louisiana Revised Statutes 47:338.151
  • Person: means an individual, proprietorship, corporation, club, or other legal entity. See Louisiana Revised Statutes 47:1414
  • Personal information: means an individual's first name or first initial and last name in combination with any one or more of the following data elements, when the name or the data element is not encrypted or redacted:

    (i)  Social security number. See Louisiana Revised Statutes 47:332.4

  • Personal online account: means an online account that the employee, applicant for employment, student, or prospective student uses exclusively for personal communications unrelated to any business purpose of the employer or educational institution. See Louisiana Revised Statutes 47:302.32
  • Personally identifiable information: means any of the following:

    (a)  First name or first initial in combination with last name. See Louisiana Revised Statutes 47:302.47

  • Plan: means the Louisiana Health Plan as created in R. See Louisiana Revised Statutes 22:1202
  • Plan of operation: means the plan of operation of the plan, including articles, bylaws, and operating rules, adopted by the board pursuant to R. See Louisiana Revised Statutes 22:1202
  • Policyholder: means a natural or artificial person named as the insured in a current policy issued by the corporation. See Louisiana Revised Statutes 39:1625
  • Political subdivision: means a parish, municipality, and any other unit of local government, including a school board and a special district, authorized by law to levy and collect a sales and use tax. See Louisiana Revised Statutes 47:337.6
  • Pollutant: means those elements or compounds defined or identified as hazardous, toxic, or noxious, or as hazardous, solid, or radioactive wastes under this Subtitle and regulations, or by the secretary, consistent with applicable laws and regulations. See Louisiana Revised Statutes 47:778
  • Pollution source: means the immediate site or location of a discharge or potential discharge, including such surrounding property necessary to secure or quarantine the area from access by the general public. See Louisiana Revised Statutes 47:778
  • Possesses: means the person has acquired rights in or title to a vessel or outboard motor by virtue of a gift, donation, raffle, or exchange or the person built the vessel or outboard motor themselves. See Louisiana Revised Statutes 3:2807
  • Precomputed consumer credit transaction: means a consumer credit transaction under which loan finance charges or credit service charges are computed in advance over the entire scheduled term of the transaction and capitalized into the face amount of the debtor's promissory note or other evidence of indebtedness. See Louisiana Revised Statutes 9:3516
  • Preferred risk: is a n employer who is a Louisiana resident, partnership, or corporation domiciled in this state whose workers' compensation insurance policy meets either of the following conditions:

    (a)  The prospective annual premium is less than five thousand dollars during the succeeding twelve months; the governing classifications of the policy would be in hazard group I, II, or III, as determined in retrospective rating plans approved by the commissioner of insurance; and the employer can demonstrate that its loss ratio has not exceeded seventy-hundredths during the most recent three policy years. See Louisiana Revised Statutes 39:1625

  • President: means the president of the corporation. See Louisiana Revised Statutes 47:338.151
  • Principal: means the amount financed or amount deferred under a consumer credit transaction. See Louisiana Revised Statutes 9:3516
  • Principal shareholder or member: means a person that owns, directly or indirectly, of record or beneficially, securities representing ten percent or more of the outstanding voting securities of a corporation or limited liability company. See Louisiana Revised Statutes 47:315.4
  • Pro rata: as used in this chapter refers to a method of computing deferral charges by dividing the precomputed loan finance charge or precomputed credit service charge by the total number of days in the contract and multiplying the sum by the number of days that are deferred. See Louisiana Revised Statutes 9:3516
  • Procure the copying: means to pay or provide other consideration to or induce another person to cause software to be copied onto a computer. See Louisiana Revised Statutes 47:302.47
  • professional occupational therapy corporation: means a corporation organized pursuant to this Chapter for the practice of occupational therapy. See Louisiana Revised Statutes 34:1043
  • Professional social work corporation: means a corporation organized pursuant to this Chapter for the practice of social work. See Louisiana Revised Statutes 2:225
  • Profit: means income including premiums earned, investment income, and fees less expenses including claims paid and reserved, claims incurred but not reported, loss adjusting expenses, administrative and production costs, and any other expenses. See Louisiana Revised Statutes 39:1625
  • Program: means the Corporate Headquarters Relocation Program established pursuant to this Chapter. See Louisiana Revised Statutes 47:332.32
  • Program: means a grouping of activities directed toward the accomplishment of a clearly defined objective or set of objectives. See Louisiana Revised Statutes 47:322.6
  • Program: means a program limited to providing incentive pay to teachers for not using sick leave days. See Louisiana Revised Statutes 47:463.96
  • Program: means the Atchafalaya Basin Program. See Louisiana Revised Statutes 30:2000.2
  • Prohibited zone: means an area paralleling each side of the entire length of the Lake Pontchartrain Causeway Bridge and extending outward for a distance of one mile from both the most easterly and westerly outboard sides of the causeway bridge twin spans. See Louisiana Revised Statutes 2:347
  • Project: means any development, improvement, property, utility, facility, works, enterprise, or service hereafter undertaken or established under the provisions of this Chapter. See Louisiana Revised Statutes 33:130.591.6
  • Project: means a project as defined in R. See Louisiana Revised Statutes 33:130.738
  • Project: means a capital improvement project including capital equipment funding as more particularly described in R. See Louisiana Revised Statutes 33:130.763
  • Project: includes but is not limited to condominiums and cooperative housing corporations. See Louisiana Revised Statutes 9:4402
  • Project: includes the design, development, installation and construction of a technology, machinery, building and equipment that results in a modernization of an employer's product line, unit, or entire operations that requires at least five million dollars of investment. See Louisiana Revised Statutes 47:322.11
  • Project: means but is not limited to the construction of a physical asset and associated infrastructure to be used in the course of the business of international commerce, a business activity such as a marketing effort or the development of a business relationship, or an executable strategy such as joint ventures between governmental and nongovernmental organizations or businesses. See Louisiana Revised Statutes 47:332.37
  • provider: means a health care professional or a health care facility. See Louisiana Revised Statutes 22:1019.1
  • Public highway: means a public way for vehicular traffic, including the entire area dedicated thereto and the bridges, culverts, structures, appurtenances and features necessary to or associated with its purpose, and refers to those highways designated in R. See Louisiana Revised Statutes 3:2802
  • Public sanitary sewerage system: means a privately or publicly owned system intended to provide for the collection, conveyance, or treatment of waste water and other sewage for the public or such facilities owned by the public, if the system has at least fifteen service connections or regularly serves an average of at least twenty-five individuals daily at least sixty days out of the year. See Louisiana Revised Statutes 47:1508.1
  • Public utility: means railroads and railways, sleeping cars, motor bus lines, motor freight lines, express companies, telegraph companies, boat or packet lines, and pipe lines, as herein defined. See Louisiana Revised Statutes 47:1003
  • Purchaser: means any person to whom a timeshare interest is offered or who has contracted to purchase a timeshare interest. See Louisiana Revised Statutes 9:4402
  • Quality: means degree or grade of excellence. See Louisiana Revised Statutes 47:322.6
  • Racehorse wagering: means wagers placed on horse racing conducted under the pari-mutuel form of wagering at licensed racing facilities that is accepted by a licensed racehorse wagering operator under the provisions of this Chapter. See Louisiana Revised Statutes 47:338.113
  • Racehorse wagering operator: means the licensed racing association whose facility is located closest to the licensed berth of the riverboat on which gaming activities are approved. See Louisiana Revised Statutes 47:338.113
  • Radiation: means any electromagnetic or ionizing radiation including gamma rays and x-rays, alpha and beta particles, high-speed electrons, neutrons, protons, and other nuclear particles, but does not include sound waves. See Louisiana Revised Statutes 47:1518
  • Radioactive material: means any material, whether solid, liquid, or gas, which emits radiation spontaneously. See Louisiana Revised Statutes 47:1518
  • Radioactive waste: means radioactive material, other than exploration and production waste as defined in LAC 43:XIX. See Louisiana Revised Statutes 47:1518
  • Randolph-Sheppard Act: means the federal law which enables the Blind Enterprise Program under the authority of 20 U. See Louisiana Revised Statutes 47:185
  • range: means an area designed and operated primarily for: persons using or discharging rifles, shotguns, pistols, revolvers, or black powder weapons; archery; air rifles; silhouettes; skeet ranges; trap ranges; or any other similar sport shooting, if such area is designed and constructed in accordance with the then current publication of the National Rifle Association of America, or its successor, entitled "The Range Manual". See Louisiana Revised Statutes 47:1414
  • Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form. See Louisiana Revised Statutes 47:287.751
  • Refundable purposes: shall mean the operating or propelling of any aircraft, any commercial fishing boat, any vehicle used by a licensed commercial fisherman in the administration of business associated with commercial fishing, any boat used to transport children to or from public or parochial schools, any farm tractor or any farm machinery used in the actual tilling of the soil and production of crops or any stationary motor used for agricultural purposes. See Louisiana Revised Statutes 47:1690
  • Registration: means the identification of any material or device capable of emitting radiation, together with such other information as the owner of such material or device is required to furnish by rules and regulations adopted pursuant to the provisions of this Chapter. See Louisiana Revised Statutes 47:1518
  • Report: means any report which is a public record and is requested by the legislature or is required by law or resolution to be submitted to the legislature or to either house or to any committee or joint committee thereof, other than reports of standing committees of the House of Representatives and Senate. See Louisiana Revised Statutes 47:332.7
  • Representative: means the spouse, parent, tutor, curator, trustee, attorney or other legal agent of the patient. See Louisiana Revised Statutes 33:130.614
  • Reproduction: means a copy or likeness, in any medium, of a work of fine art that is displayed or published under circumstances that, reasonably construed, evidence an intent that it be taken as a representation of a work of fine art as created by the artist. See Louisiana Revised Statutes 47:305.20
  • Residual interests: means the income of the corporation, and bond proceeds, if any, not previously paid to the state, that are in excess of the corporation's requirements to pay its operating expenses, debt service, sinking fund requirements, reserve fund requirements, and any other contractual obligations to the holders or that may be incurred in connection with the issuance of the bonds, the amounts of which shall be determined by the board on or before January 1 and July 1 of each year for the next twelve months, and which, within ten days after each such determination, shall be transferred and paid by the corporation to the state treasurer for deposit in and credit to the Millennium Trust pursuant to the agreement. See Louisiana Revised Statutes 39:99.3
  • Resource recovery: means the process by which materials, excluding those under control of the Nuclear Regulatory Commission, which still have useful physical or chemical properties after serving a specific purpose are reused or recycled for the same or other purposes, including uses as an energy source. See Louisiana Revised Statutes 47:1565.1
  • Respondent: means the person against whom an enforcement action is directed. See Louisiana Revised Statutes 47:778
  • Respondent: means the person or other entity accused in a complaint of a discriminatory housing practice, or, any other person or entity identified in the course of an investigation and notified that they are a respondent who shall be joined in the complaint. See Louisiana Revised Statutes 47:322.27
  • Restoration: means acts taken to correct deterioration and alteration of a work of fine art. See Louisiana Revised Statutes 47:305.20
  • Retailer: means a person who sells agricultural liming materials to consumers in this state. See Louisiana Revised Statutes 3:1430.2
  • Revenue bonds: means obligations of the district which are payable from revenues derived from sources other than ad valorem taxes on immovable or movable property and which do not pledge the property, credit, or general tax revenue of the district. See Louisiana Revised Statutes 33:130.591.6
  • Revolving charge account: means an arrangement between a seller or issuer of a seller credit card honored by the seller and a consumer pursuant to which:

    (a)  The creditor permits the consumer to purchase goods or services on a preauthorized basis;

    (b)  The creditor reasonably contemplates repeated transactions;

    (c)  The creditor may impose a credit service charge from time to time on the outstanding unpaid balance of the consumer's account;

    (d)  The amount of credit that may be extended to the consumer, up to any limit set by the creditor, is generally made available to the extent that any outstanding balance is repaid; and

    (e)  No credit service charges may be imposed upon the consumer for a billing period if the account is paid in full within a period of twenty-five days from the billing date. See Louisiana Revised Statutes 9:3516

  • Revolving loan account: means an arrangement between a lender and a consumer pursuant to which:

    (i)  The creditor may permit the consumer to obtain consumer loan advances on a preauthorized basis;

    (ii)  The creditor reasonably contemplates repeated transactions;

    (iii)  The creditor may impose a loan finance charge from time to time on the outstanding unpaid balance of the consumer's account; and

    (iv)  The amount of credit that may be extended to the consumer under the account, up to any limit set by the creditor, is generally made available to the extent that any unpaid balance is repaid. See Louisiana Revised Statutes 9:3516

  • Riverboat: means a vessel which:

    (a)  Carries a valid Certificate of Inspection issued by the United States Coast Guard with regard to the carriage of passengers on designated rivers or waterways within or contiguous to the boundaries of the state of Louisiana. See Louisiana Revised Statutes 47:338.113

  • Road machinery: means all vehicles constructed, designed, and used solely for the purpose of constructing, erecting, repairing, maintaining, demolishing or upkeeping of public roads, highways, and bridges, and not including vehicles temporarily or casually so used, constructed, or designed, or vehicles not intended to be so constructed, designed, and used or vehicles merely converted or susceptible to such use occasionally or vehicles so altered as to avoid and evade the registration or classification otherwise properly applicable thereto. See Louisiana Revised Statutes 47:451
  • Road tractor: means every motor vehicle designed, constructed or used either by itself or for drawing other vehicles used in the construction and maintenance of roads, highways, or streets and not so constructed as to carry any load thereon either independently or as a part of the weight of a vehicle or load so drawn. See Louisiana Revised Statutes 47:451
  • Sailboat: means any watercraft propelled by sail or canvas. See Louisiana Revised Statutes 2:347
  • Sales and use tax: means the taxes levied under R. See Louisiana Revised Statutes 47:335.2
  • Sanitary landfill: means a controlled area of land upon which nonhazardous solid waste is deposited in such a manner that protects the environment with no on-site burning of wastes, and so located, contoured, and drained that it will not constitute a source of water pollution. See Louisiana Revised Statutes 47:1565.1
  • School: means an accredited public or private educational institution that provides educational services to children of compulsory attendance age. See Louisiana Revised Statutes 39:698.13
  • Secretary: means the secretary of the Department of Environmental Quality. See Louisiana Revised Statutes 47:778
  • Secretary: means the secretary of the Department of Wildlife and Fisheries. See Louisiana Revised Statutes 2:347
  • Secretary: means the secretary of the Department of Revenue. See Louisiana Revised Statutes 47:712
  • Secretary: means the secretary of the Department of Economic Development. See Louisiana Revised Statutes 47:332.32
  • Secretary: means the secretary of the Department of Economic Development. See Louisiana Revised Statutes 47:332.37
  • Secretary: means the secretary of the Department of Natural Resources, and his designees. See Louisiana Revised Statutes 47:633.3
  • Secretary: means the secretary of the Department of Natural Resources or his designee. See Louisiana Revised Statutes 47:338.13
  • Secretary: means the secretary of the Department of Natural Resources. See Louisiana Revised Statutes 47:723
  • Secretary: means the secretary of the Department of Natural Resources, or his designee. See Louisiana Revised Statutes 47:338.20
  • Secretary: means the secretary of the Department of Natural Resources. See Louisiana Revised Statutes 30:2000.2
  • secretary of revenue: means the secretary of the Department of Revenue for the state of Louisiana. See Louisiana Revised Statutes 47:337.6
  • secretary of revenue: when used in this Title, mean the secretary of the Department of Revenue for the state of Louisiana. See Louisiana Revised Statutes 47:1501
  • Security: means the protection of information that would or could provide an unfair advantage to any individual involved in the operation of the casino gaming; protection and preservation of the integrity of casino gaming games and operations; as well as measures taken to prevent crimes against a gaming operator or the corporation. See Louisiana Revised Statutes 47:338.151
  • Security interest: means an interest that is reserved or created by an agreement that secures payment or performance of an obligation. See Louisiana Revised Statutes 3:2807
  • Security procedure: means a procedure employed for the purpose of verifying that an electronic signature, record, or performance is that of a specific person or for detecting changes or errors in the information in an electronic record. See Louisiana Revised Statutes 47:287.751
  • Seller: means any person making sales, leases, or rentals of personal property or services. See Louisiana Revised Statutes 47:335.2
  • Seller: means a person or entity which sells or leases, or offers to sell or to lease a business opportunity. See Louisiana Revised Statutes 47:299.15
  • Seller credit card: means a revolving charge account that may be accessed by use of a credit card. See Louisiana Revised Statutes 9:3516
  • Semitrailer: means every single vehicle without motive power designed for carrying property or passengers and so designed in conjunction and used with a motor vehicle that some part of its own weight and that of its own load rests upon or is carried by another vehicle and having itself one or more load-carrying axles. See Louisiana Revised Statutes 47:451
  • Senior citizens: means residents of Louisiana who have attained the age of sixty years or more. See Louisiana Revised Statutes 47:120.26
  • Severed: means the point at which the natural resources are severed from the surface of the earth or water. See Louisiana Revised Statutes 47:634
  • Simple interest transaction: means a consumer credit transaction under which loan finance charges or credit service charges are assessed by application of a contractual simple interest rate or rates to the unpaid balance of the debtor's promissory note, account or other evidence of indebtedness. See Louisiana Revised Statutes 9:3516
  • Slot machine: means any mechanical, electrical, or other device, contrivance, or machine which, upon insertion of a coin, token, or similar object therein or upon payment of any consideration whatsoever, is available to play or operate, the play or operation of which, whether by reason of the skill of the operator or application of the element of chance, or both, may deliver or entitle the person playing or operating the machine to receive cash, premiums, merchandise, tokens, or anything of value, whether the payoff is made automatically from the machine or in any other manner. See Louisiana Revised Statutes 47:338.113
  • Slot machine: means any mechanical, electrical, or other device, contrivance, or machine which, upon insertion of a coin, token, or similar object therein or upon payment of any consideration whatsoever, is available to play or, operate the play or operation of which, whether by reason of the skill of the operator or application of the element of chance, or both, may deliver or entitle the person playing or operating the machine to receive cash, premiums, merchandise, tokens, or any thing of value, whether the payoff is made automatically from the machine or in any other manner. See Louisiana Revised Statutes 47:338.151
  • Slot machine: means any mechanical, electrical, or other device, contrivance, or machine which, upon insertion of a coin, token, or similar object therein or upon payment of any consideration whatsoever, is available to play or operate, the play or operation of which, whether by reason of the skill of the operator or application of the element of chance, or both, may deliver or entitle the person playing or operating the machine to receive cash, premiums, merchandise, tokens, or anything of value, whether the payoff is made automatically from the machine or in any other manner. See Louisiana Revised Statutes 47:451
  • Slot machine gaming: means the use, operation, offering, or conducting of slot machines at an eligible facility in accordance with the provisions of this Chapter. See Louisiana Revised Statutes 47:451
  • Small employer: means any person, firm, corporation, partnership, or association actively engaged in business which, on at least fifty percent of its working days during the preceding year, employed not less than one nor more than twenty-five eligible employees. See Louisiana Revised Statutes 22:1202
  • Society: means the Society of Louisiana Certified Public Accountants. See Louisiana Revised Statutes 47:818.34
  • Solar device: means the equipment associated with the collection, transfer, distribution, storage, and control of solar energy. See Louisiana Revised Statutes 47:646
  • solid waste: as used in this Chapter shall have the meaning as provided in R. See Louisiana Revised Statutes 33:130.545
  • Solid waste: means any garbage, refuse, sludge from a waste treatment plant, water supply treatment plant, or air pollution control facility, and other discarded material, including solid, liquid, semi-solid, or contained gaseous material resulting from industrial, commercial, mining, and agricultural operations, and from community activities, but does not include or mean solid or dissolved material in domestic sewage or solid or dissolved materials in irrigation return flows or industrial discharges which are point sources subject to permits under R. See Louisiana Revised Statutes 47:1565.1
  • Solid waste disposal facility: means any land area or structure or combination of land areas and structures, used for storing, salvaging, processing, reducing, incinerating, or disposing of solid wastes, excluding any "processing, treatment, or disposal facility" as defined in R. See Louisiana Revised Statutes 47:1565.1
  • Source of radiation: means any radioactive material or any device or equipment emitting or capable of producing radiation. See Louisiana Revised Statutes 47:1518
  • Special Fuels: means and includes all combustible gases and liquids used or suitable for use in an internal combustion engine or motor for the generation of power for motor vehicles, except such fuels as are subject to the tax imposed by Part I of Chapter 7 of Title 47 of the Louisiana Revised Statutes of 1950. See Louisiana Revised Statutes 47:801
  • Special nuclear material: means either of the following:

    (a)  Plutonium, uranium 233, uranium enriched in the isotope 233 or in the isotope 235, and any other material which the United States Nuclear Regulatory Commission, pursuant to the provisions of Section 51 of the Atomic Energy Act of 1954, as amended, determines to be special nuclear material, but does not include source material. See Louisiana Revised Statutes 47:1518

  • Specific license: means a license issued after application to the department to use, manufacture, produce, transfer, receive, acquire, own, or possess quantities of, or devices or equipment utilizing, byproduct, source, or special nuclear materials, technologically enhanced natural radioactive material, or other radioactive material occurring naturally or produced artificially. See Louisiana Revised Statutes 47:1518
  • Sponsor: means an individual, corporation, association, partnership, or other entity that sells a pay-per-call service on whose behalf charges are billed, but shall not include a public utility regulated by the state or the Federal Communications Commission or an interexchange carrier which provides transport or billing, or both, and collection services for a pay-per-call service, unless the public utility or interexchange carrier actually produces or promotes the pay-per-call service. See Louisiana Revised Statutes 47:292
  • Staffing service: means any person or entity, other than a professional employer organization, that supplies workers to a client to support or supplement the client's workforce. See Louisiana Revised Statutes 47:120.191
  • State: means a state, territory, or possession of the United States, the District of Columbia, or the Commonwealth of Puerto Rico. See Louisiana Revised Statutes 47:287.521
  • State: means any state of the United States and the District of Columbia. See Louisiana Revised Statutes 47:335.2
  • State: means this state or another state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States. See Louisiana Revised Statutes 47:287.751
  • State: means the state of Louisiana. See Louisiana Revised Statutes 33:130.763
  • State: means the state of Louisiana, and for purposes of execution of equipment-lease-purchase contracts, the Division of Administration of the state, which shall be considered the lessee for all applicable purchasing agencies for the purposes of this Chapter. See Louisiana Revised Statutes 39:1763
  • State: means the state of Louisiana. See Louisiana Revised Statutes 47:332.32
  • State allocation: means all monies to be received by the state of Louisiana as a result of the master settlement agreement, without giving effect to any sale of any portion thereof. See Louisiana Revised Statutes 39:99.3
  • State of principal operation: means the state on whose waters a vessel or outboard motor is operated or to be operated most during a calendar year. See Louisiana Revised Statutes 3:2807
  • Storage: means the containment of hazardous waste on a temporary basis, for such time as may be permitted by regulations, in such a manner as not to constitute disposal of such hazardous waste. See Louisiana Revised Statutes 47:1581
  • Subject person: means a controlling person, subsidiary, or affiliate of a licensee; a director, manager, officer, or employee of a licensee or of a controlling person, subsidiary, or affiliate of a licensee, or any other person who participates in the conduct of the business of a licensee. See Louisiana Revised Statutes 47:315.4
  • Subscriber: means any person or entity in whose name a telephone account is billed. See Louisiana Revised Statutes 47:292
  • Subsidiary: means , if used with respect to a licensee, a company or business firm of which the licensee holds control. See Louisiana Revised Statutes 47:315.4
  • Substantial change in use: means the current primary use of the facility no longer represents the activity previously engaged in at the site. See Louisiana Revised Statutes 47:1414
  • 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
  • Superintendent: means the superintendent of any city, parish, or other local public school district, the director of the Special School District, and the superintendent of the Recovery School District. See Louisiana Revised Statutes 47:463.103
  • Supervised financial organization: means either of the following:

    (a)  A banking or similar organization organized, certified, and supervised by an agency of either the United States of America or the state of Louisiana or any other state pursuant to the banking, currency, and related laws of the United States of America or of the state of Louisiana or any other state. See Louisiana Revised Statutes 9:3516

  • Supervised visitation: means face-to-face contact between a parent and a child which occurs in the immediate presence of a supervising person approved by the court under conditions which prevent any physical abuse, threats, intimidation, abduction, or humiliation of either the abused parent or the child. See Louisiana Revised Statutes 47:159
  • Supervisor: means the person in charge of the division. See Louisiana Revised Statutes 47:338.113
  • Supplier: means any person who sells or delivers special fuels to a user or dealer in this state for resale or use. See Louisiana Revised Statutes 47:801
  • Surviving spouse: means a person who is legally married to a member of the system and living with the member at the time of his death. See Louisiana Revised Statutes 11:1402
  • swaps: means contracts described in R. See Louisiana Revised Statutes 39:99.3
  • Tandem truck: means every motor propelled single vehicle designed for the conveyance of property or things for hauling purposes and having one front or steering axle and two rear or load carrying axles, even though one of said load carrying axles is not permanently affixed to the frame of the vehicle and may be removed therefrom. See Louisiana Revised Statutes 47:451
  • Tax: means the amount of tax due under this Chapter, and any amount of interest due under this Chapter, unless the intention to give it a more limited meaning is disclosed by the context. See Louisiana Revised Statutes 47:821
  • Taxable net slot machine proceeds: means "net slot machine proceeds" less the amount of support, payment, or contributions required as provided in R. See Louisiana Revised Statutes 47:451
  • 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
  • Taxpayer: means any person liable to pay any tax or file any return under this Chapter, regardless of whether such person has paid any tax or filed the required return. See Louisiana Revised Statutes 47:821
  • Temporary employee: is a n employee, whether called temporary employee or leased employee, who is recruited by a staffing service or employee leasing company, is assigned to a client by such service or company, and is expected to return to the staffing service or leasing company for reassignment at the end of duties at the client company. See Louisiana Revised Statutes 47:120.191
  • Third party right of enforcement: means a right provided in a conservation servitude to enforce any of its terms granted to a governmental body, charitable corporation, charitable association, or charitable trust, which, although eligible to be a holder, is not a holder. See Louisiana Revised Statutes 47:287.91
  • This Chapter: includes an order issued or rule promulgated under this Chapter. See Louisiana Revised Statutes 47:315.4
  • Timeshare association: means a corporation owned by the timeshare interest owners and through which the timeshare interest owners manage and regulate the timeshare property. See Louisiana Revised Statutes 9:4402
  • Timeshare documents: means all of the documents, by whatever names denominated, and any amendments thereto, which establish the timeshare plan, create and govern the rights and relationships of owners, and govern the use and operation of the timeshare property. See Louisiana Revised Statutes 9:4402
  • Timeshare expenses: means any expenditures, fees, charges, or other liabilities for which an owner of a timeshare interest is liable as a result of the ownership of the timeshare interest. See Louisiana Revised Statutes 9:4402
  • Timeshare instrument: means the legal document or documents, by whatever names denominated, that convey a timeshare interest to a purchaser. See Louisiana Revised Statutes 9:4402
  • Timeshare interest: means an ownership "timeshare interest" a lease timeshare interest, a timeshare estate, and a timeshare use unless expressly provided otherwise and includes any of the following:

    (a)  A "timeshare estate" which is the right to occupy a timeshare property, coupled with present ownership or some right to future ownership in a timeshare property or a specified portion thereof. See Louisiana Revised Statutes 9:4402

  • Timeshare plan: means any arrangement, plan, scheme, or similar device, other than an exchange program, whether by membership agreement, sale, lease, license, other act of conveyance, or right-to-use agreement or by any other means, whereby a purchaser, in exchange for consideration, receives ownership rights in or the right to use accommodations for a period of time less than a full year during any given year, but not necessarily for consecutive years. See Louisiana Revised Statutes 9:4402
  • Timeshare property: means one or more timeshare units subject to the same timeshare plan, together with any common elements or any other immovable property, or rights therein, appurtenant to those units. See Louisiana Revised Statutes 9:4402
  • Timeshare unit: means a unit which is the subject of a timeshare plan. See Louisiana Revised Statutes 9:4402
  • to lobby: means any of the following:

    (a)  Any direct act or communication with a legislator, the purpose of which is to aid in influencing the passage or defeat of any legislation. See Louisiana Revised Statutes 47:305.62

  • To rent: includes to lease, to sublease, to let, and otherwise to grant for a consideration the right to occupy premises owned by the occupant. See Louisiana Revised Statutes 47:322.27
  • Tobacco assets: means all right, title and interest in and to the portion of the state allocation that may be sold to the corporation from time to time. See Louisiana Revised Statutes 39:99.3
  • Tobacco bonds: means the bonds, notes and other obligations issued by the corporation, exclusive of bonds that the corporation may issue to refund bonds, the net proceeds (after financing costs) of the first issue of which shall be used by the corporation to pay a portion of the purchase price to the state of Louisiana to purchase the tobacco assets. See Louisiana Revised Statutes 39:99.3
  • Tobacco settlement payments: means the monies paid or payable to the corporation pursuant to the master settlement agreement and the agreement as in effect from time to time. See Louisiana Revised Statutes 39:99.3
  • Ton: means two thousand pounds avoirdupois. See Louisiana Revised Statutes 3:1430.2
  • Total net apportionable income or loss: means the remainder when subtracting from gross apportionable income or loss:

    (1)  Allowable deductions within the meaning of R. See Louisiana Revised Statutes 47:287.701

  • Toxic air pollutant: means an air pollutant which, based on scientifically accepted data, is known to cause or can reasonably be anticipated to cause either directly or indirectly through ambient concentrations, exposure levels, bioaccumulation levels, or deposition levels, adverse effects in humans, including but not limited to:

    (i)  Cancer;

    (ii)  Mutagenic, teratogenic, or neurotoxic effects;

    (iii)  Reproductive dysfunction;

    (iv)  Acute health effects; and

    (v)  Chronic health effects. See Louisiana Revised Statutes 47:1414

  • Tractor: means every vehicle designed, constructed, or used for drawing other vehicles. See Louisiana Revised Statutes 47:451
  • Trailer: means every single vehicle without motive power designed for carrying property or passengers wholly on its own structure and designed to be drawn by a truck, tractor, or another motor vehicle and having two or more load carrying axles. See Louisiana Revised Statutes 47:451
  • Transaction: means an action or set of actions occurring between two or more persons relating to the conduct of business,  commercial, or governmental affairs. See Louisiana Revised Statutes 47:287.751
  • Transfer facility: means any transportation-related facility designed and constructed to be used exclusively for the handling of regulated hazardous wastes including loading docks, parking areas, storage areas, and other similar areas where shipments of hazardous waste are held during the normal course of transportation. See Louisiana Revised Statutes 47:1581
  • Transferor: means a person who creates a custodial trust by transfer or declaration. See Louisiana Revised Statutes 47:287.521
  • Transportation: means the movement of hazardous wastes from the point of generation or storage to the point of treatment, storage, or disposal by any means of commercial or private transport. See Louisiana Revised Statutes 47:1581
  • Treatment: means any method, technique, or process, including neutralization, designed to change the physical, chemical, or biological character or composition of any hazardous waste so as to neutralize such waste or render it nonhazardous, safer for transport, amenable for recovery or storage, or reduced in volume. See Louisiana Revised Statutes 47:1581
  • Treatment works: means any plant or other works which accomplishes the treating, stabilizing, or holding of wastes. See Louisiana Revised Statutes 47:1508.1
  • Truck: means every motor propelled single vehicle for the conveyance of property or things for hauling purposes and having one front or steering axle and one rear or load carrying axle. See Louisiana Revised Statutes 47:451
  • Truck-tractor: means a motor vehicle designed and used primarily for drawing other vehicles and not so constructed as to carry a load other than a part of the weight of the vehicle and load drawn. See Louisiana Revised Statutes 47:451
  • Trust company: means a financial institution, corporation, or other legal entity, authorized to exercise general trust powers. See Louisiana Revised Statutes 47:287.521
  • Tutor: means a person appointed or qualified by a court to act as guardian of a minor's property or a person legally authorized to perform substantially the same functions. See Louisiana Revised Statutes 47:287.521
  • Tutor: means any person acting as a fiduciary for a minor ward. See Louisiana Revised Statutes 47:463.172
  • UI tax account: means a state unemployment tax account. See Louisiana Revised Statutes 47:120.191
  • Unavailable: means absent from the place of session (other than on official business of the legislature), or unable for physical, mental or legal reasons to exercise the powers and discharge the duties of a legislator, whether or not such absence or inability would give rise to a vacancy under existing constitutional or statutory provisions. See Louisiana Revised Statutes 47:307
  • Undocumented vessel: means a vessel for which a certificate of documentation has not been issued by the United States Coast Guard under 46 U. See Louisiana Revised Statutes 3:2807
  • Unit: means immovable property, or a portion thereof, designated for separate occupancy. See Louisiana Revised Statutes 9:4402
  • Unlawful practice: means a discriminatory practice in connection with employment, a discriminatory practice in connection with public accommodations, or any other practice prohibited by this Chapter or by Chapter 3-A of Title 23 of the Louisiana Revised Statutes of 1950. See Louisiana Revised Statutes 47:305.54
  • Used: means ,

    (a)  Keeping special fuels in storage and selling, using or otherwise dispensing, for the operation of motor vehicles. See Louisiana Revised Statutes 47:801

  • User: means and includes every person who delivers or causes to be delivered any special fuels into the fuel supply tanks of motor vehicles owned or operated by him. See Louisiana Revised Statutes 47:801
  • Variance: means a special authorization granted to a person for a limited period of time which allows that person a specified date for compliance with a requirement pursuant to the provisions of this Subtitle. See Louisiana Revised Statutes 47:778
  • Vehicle: means every device in, upon, or by which any person, property, or thing is or may be transported or drawn upon a public highway excepting devices moved by human power or used exclusively upon stationary rails or tracks; provided, that for the purpose of this Chapter, a bicycle or a ridden animal shall not be deemed a vehicle, and provided further that a trailer or semitrailer shall be held and deemed each to be and constitute a separate vehicle. See Louisiana Revised Statutes 47:451
  • Vendor: means any person who has entered into a major procurement contract with the corporation. See Louisiana Revised Statutes 47:338.151
  • Vessel: means watercraft and air boats of every description, other than a seaplane on the water, used or capable of being used as a means of transportation on water. See Louisiana Revised Statutes 2:347
  • Vessel: means every description of watercraft and air boats, including homemade boats, other than a seaplane on the water, used or capable of being used as a means of transportation on water, valued in excess of two thousand five hundred dollars, to be principally operated on the waters of this state, required to be numbered, not held as inventory for sale or lease, and transferred for the first time on or after July 1, 2008. See Louisiana Revised Statutes 3:2807
  • Veterans administration: means the veterans administration, its predecessors, or successors. See Louisiana Revised Statutes 47:463.172
  • Violation: means a failure to comply with the requirements of this Subtitle, the rules issued under this Subtitle, and conditions of permits under this Subtitle. See Louisiana Revised Statutes 47:778
  • Wages: means average weekly wage at the time of the accident. See Louisiana Revised Statutes 9:5212
  • Waiver: means a waiver granted pursuant to and in accordance with this Chapter which exempts the recipient district from any provision of this Title or from any rule, regulation, or policy of the board that is applicable to public schools and to public school officers and employees. See Louisiana Revised Statutes 47:463.103
  • Ward: means a beneficiary of the veterans administration. See Louisiana Revised Statutes 47:463.172
  • Waste: means any garbage, refuse, sludge from a waste treatment plant, water supply treatment plant, or air pollution control facility, and other discarded material, including solid, liquid, semisolid, or contained gaseous material resulting from industrial, commercial, mining, or agricultural operations, and from community activities, but does not include solid or dissolved material in domestic sewage, or solid or dissolved materials in irrigation return flows or industrial discharges which are point sources subject to permits under R. See Louisiana Revised Statutes 47:1581
  • Water management and control facilities: means any lakes, canals, ditches, reservoirs, dams, levees, floodways, pumping stations, or any other works, structures, or facilities for the conservation, control, development, utilization, and disposal of water, and any purposes incidental thereto. See Louisiana Revised Statutes 33:130.591.6
  • water pollution: includes but is not limited to any addition of any pollutant or combination of pollutants to waters of the state from any source, or any addition of any pollutant or combination of pollutants to the waters of the contiguous zone or the Gulf of Mexico from any source other than a vessel or other floating craft which is being used as a means of transportation. See Louisiana Revised Statutes 47:1508.1
  • Watercraft: means any contrivance used or designated for navigation on water. See Louisiana Revised Statutes 2:347
  • Waters of the state: means both the surface and underground waters within the state of Louisiana including all rivers, streams, lakes, groundwaters, and all other water courses and waters within the confines of the state, and all bordering waters and the Gulf of Mexico. See Louisiana Revised Statutes 47:1508.1
  • Waters of the State: means any waters within the territorial limits of this state and the marginal sea adjacent to this state and the high seas when navigated as a part of a journey or ride to or from the shore of this state. See Louisiana Revised Statutes 2:347
  • Web page: means a location that has a single uniform resource locator (URL) with respect to the World Wide Web or another location that can be accessed on the Internet. See Louisiana Revised Statutes 47:303.1
  • Work of fine art: means any original work of visual or graphic art of recognized quality in any medium which includes, but is not limited to, the following: painting, drawing, print, photographic print, or sculpture of a limited edition of no more than three hundred copies; however, "work of fine art" shall not include sequential imagery such as motion pictures. See Louisiana Revised Statutes 47:305.20