§ 47:120.32 A.(1) For tax years beginning on and after January 1, 2009, every individual that files an individual income tax return is authorized to do any of the following:

Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 1 > Part I > Subpart J - Coastal Protection and Restoration Fund Checkoff Donations

  • Accumulated contributions: shall mean the sum of all the amounts deducted from the compensation of a member and credited to his individual account in the annuity savings fund together with regular interest thereon as provided in La. See Louisiana Revised Statutes 11:2213
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • average final compensation: means the average annual earned compensation of a member for the sixty highest months of successive employment, or for the highest sixty successive joined months of employment where interruption of service occurred. See Louisiana Revised Statutes 11:2213
  • Board of trustees: shall mean the board provided for in La. See Louisiana Revised Statutes 11:2213
  • Commissioner: means the commissioner of the Department of Agriculture and Forestry or his duly authorized designee. See Louisiana Revised Statutes 3:3391.3
  • Creditable service: shall mean service for which credit is allowable as provided in La. See Louisiana Revised Statutes 11:2213
  • Dependent: A person dependent for support upon another.
  • Devise: To gift property by will.
  • Employee: shall mean any of the following classifications:

                (a)(i) Any full-time police officer, empowered to make arrests. See Louisiana Revised Statutes 11:2213

  • Employer: shall mean any municipality in the state of Louisiana which employs a full-time police officer, empowered to make arrests, or which has an elected chief of police whose salary is at least one thousand dollars per month, and the Municipal Police Employees' Retirement System. See Louisiana Revised Statutes 11:2213
  • Formosan termite: means the termite Coptotermes formosanus in any state of development. See Louisiana Revised Statutes 3:3391.3
  • Full-time: shall mean employment on a permanent, regularly scheduled basis for at least an average of thirty hours per week. See Louisiana Revised Statutes 11:2213
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Medical board: shall mean the State Medical Disability Board. See Louisiana Revised Statutes 11:2213
  • Member: shall include any employee, as defined in Paragraph (11) of this Section, included in the membership of this system as provided in La. See Louisiana Revised Statutes 11:2213
  • person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
  • Prior service: shall mean service rendered prior to the enrollment of an employee into this retirement system, as a municipal policeman, as a member of the state police, or as a sheriff or deputy sheriff in Louisiana for which credit is not given in any other retirement system; provided that notwithstanding any provision of this Chapter that may be to the contrary, no credit whatsoever shall be given in this retirement system, whether as prior service or creditable service, for any out of state service, nor shall any credit for prior service be given to any person who becomes a member after July 31, 1976, except that any person employed by any municipality and is required to pay social security contributions for such employment by the United States Department of Health, Education, and Welfare shall receive prior service credit provided he becomes a member of this retirement system prior to January 1, 1977. See Louisiana Revised Statutes 11:2213
  • Retirement: shall mean withdrawal from active service with a retirement allowance granted under the provisions of this Chapter. See Louisiana Revised Statutes 11:2213
  • Retirement allowance: shall mean any benefit paid to a member under La. See Louisiana Revised Statutes 11:2213
  • Service: shall mean service rendered as an employee as described in Paragraph (11) of this Section. See Louisiana Revised Statutes 11:2213
  • Student: shall mean a person who satisfies both of the following:

                (a) The person is enrolled in a high school or postsecondary education institution duly accredited or approved by the appropriate state, regional, or professional accrediting agency which is recognized by the state in which it is located or by the United States Department of Education pursuant to the applicable laws, rules, or regulations. See Louisiana Revised Statutes 11:2213

  • system: shall mean the Municipal Police Employees' Retirement System as established in La. See Louisiana Revised Statutes 11:2213