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Louisiana Laws > Revised Statutes > Title 47 > Subtitle I > Chapter 1 – General Provisions Sub-Title Ii. provisions Relating to Taxes Collected and Administered by the Collector of Revenue

§ 47:1 Delegation of power and duties to deputies
§ 47:2 General definitions
§ 47:3 Suits for taxes by other states; jurisdiction of courts
§ 47:4 Same; authority of foreign officials to sue
§ 47:5 Authority of domestic officials to sue
§ 47:6 Definitions
§ 47:8 Taxation of state banking corporations and shareholders
§ 47:9 Collection of taxes from nonresident contractors and subcontractors; registration; bond
§ 47:10 Chain store tax; imposition; authority of parishes and municipalities to collect
§ 47:11 Tax credit for electric and natural gas service
§ 47:13 Renewal of tax exemption certificates

Louisiana Laws > Revised Statutes > Title 47 > Subtitle I > Chapter 1 – Income Tax

Sections
Part I General Provisions 47:21 – 47:120.281
Part II Supplemental Provisions 47:121 – 47:285
Part II-A Louisiana Corporation Income Tax 47:287.2 – 47:287.785
Part III Provisions for Individuals 47:290 – 47:299
Part IV Offset of Individual Income Tax Refunds Against Debts Owed Certain State Agencies 47:299.1 – 47:299.21
Part V Offset of Individual Income Tax Refunds Against Debts Owed Certain Persons 47:299.31 – 47:299.41
Part VI Income Tax On Estates and Trusts 47:300.1 – 47:333

Terms Used In Louisiana Laws > Revised Statutes > Title 47 > Subtitle I > Chapter 1

  • 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
  • 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
  • administrator: means the administrator of the fraud section of the office of workers' compensation. See Louisiana Revised Statutes 32:346
  • 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: 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 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
  • Ancillary contracts: means contracts described in R. See Louisiana Revised Statutes 39:99.3
  • 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
  • Aragonite: means a soft calcite obtained from ocean deposits. See Louisiana Revised Statutes 3:1430.2
  • 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
  • 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

  • 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
  • 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
  • BIDCO: means a business and industrial development company licensed under this Chapter. See Louisiana Revised Statutes 47:315.4
  • 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 Blind Vendors Trust Fund Advisory Board. See Louisiana Revised Statutes 47:185
  • 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 Louisiana Board of International Commerce. See Louisiana Revised Statutes 47:332.37
  • Board: means the board of the corporation. See Louisiana Revised Statutes 39:99.3
  • 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
  • Brand: means any name, trademark, or other designation under which an agricultural liming material is sold. See Louisiana Revised Statutes 3:1430.2
  • 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
  • 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
  • Chalk: means a soft, friable, loosely consolidated material composed primarily of calcium carbonate. See Louisiana Revised Statutes 3:1430.2
  • 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
  • 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
  • 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 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 the Office of Financial Institutions within the office of the governor. See Louisiana Revised Statutes 47:315.4
  • Common elements: means all portions of timeshare property other than units. See Louisiana Revised Statutes 9:4402
  • 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

  • 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 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
  • 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
  • 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 Tobacco Settlement Financing Corporation created pursuant to this Subpart. See Louisiana Revised Statutes 39:99.3
  • 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
  • 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
  • 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
  • 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 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 Economic Development. See Louisiana Revised Statutes 47:322.11
  • 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
  • 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
  • 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

  • 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
  • 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
  • dividend: when used in this Chapter (except in R. See Louisiana Revised Statutes 47:159
  • 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
  • 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 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
  • 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

  • estate: means a trust or estate, or fiduciary thereof. See Louisiana Revised Statutes 47:300.10
  • 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
  • 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
  • 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
  • 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
  • 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

  • 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
  • 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

  • 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
  • Ground shells: means a material obtained by grinding the shells of mollusks. See Louisiana Revised Statutes 3:1430.2
  • 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 care provider: means a hospital, 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, occupational therapist, psychologist, graduate social worker or licensed clinical social worker, psychiatrist, or licensed professional counselor, and any officer, employee, or agent thereby acting in the course and scope of his employment. See Louisiana Revised Statutes 9:5212
  • Hearing examiner: means one or more persons or commissioners designated by the commission to conduct a hearing. See Louisiana Revised Statutes 47:305.54
  • 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

  • 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

  • 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 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
  • 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
  • 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
  • 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
  • Legal representative: means a personal representative, tutor, or curator. See Louisiana Revised Statutes 47:287.521
  • 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
  • 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
  • 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
  • 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
  • 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

  • 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 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
  • 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
  • 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
  • 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
  • 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 vehicle: means a passenger motor vehicle or a passenger and commercial motor vehicle as defined in R. See Louisiana Revised Statutes 47:302.20
  • 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
  • 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
  • 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
  • Office: means the office of international commerce within the Department of Economic Development. See Louisiana Revised Statutes 47:332.37
  • Office: means the office of workers' compensation administration established pursuant to R. See Louisiana Revised Statutes 9:5212
  • 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

  • Operate: means to navigate or otherwise use a motorboat or vessel. See Louisiana Revised Statutes 2:347
  • 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
  • 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
  • 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
  • parties: means the employee or his dependent and the employer or his insurer. See Louisiana Revised Statutes 39:1602
  • 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
  • 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
  • Payor: means the entity responsible, whether by law or contract, for the payment of benefits incurred by a claimant as a result of a work related injury. See Louisiana Revised Statutes 9:5212
  • 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 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 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: 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: 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
  • 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

  • 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
  • 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
  • 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

  • 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
  • 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
  • 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: 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • Sailboat: means any watercraft propelled by sail or canvas. See Louisiana Revised Statutes 2:347
  • 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 Wildlife and Fisheries. See Louisiana Revised Statutes 2:347
  • 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 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
  • 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
  • Senior citizens: means residents of Louisiana who have attained the age of sixty years or more. See Louisiana Revised Statutes 47:120.26
  • 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 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, 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
  • 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
  • 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
  • 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
  • swaps: means contracts described in R. See Louisiana Revised Statutes 39:99.3
  • 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
  • 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

  • Transferor: means a person who creates a custodial trust by transfer or declaration. See Louisiana Revised Statutes 47:287.521
  • 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
  • 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
  • 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
  • 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
  • Watercraft: means any contrivance used or designated for navigation on water. See Louisiana Revised Statutes 2:347
  • 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