§ 47:120.181 A. For tax years beginning on and after January 1, 2022, every individual who files an individual income tax return for the current tax year and who is entitled to a refund may desig

Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 1 > Part I > Subpart KK - Maddie's Footprints

  • Actuarial equivalent: shall mean a benefit of equivalent value to the accumulated contributions, annuity, or benefits, as the case may be, computed on the basis of such interest and mortality assumptions as are adopted in accordance with the provisions of La. See Louisiana Revised Statutes 11:2213
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Beneficiary: shall mean any person designated by a member or retiree to receive an annuity, survivor benefit, or other benefit as provided by this Chapter. See Louisiana Revised Statutes 11:2213
  • Board of trustees: shall mean the board provided for in La. See Louisiana Revised Statutes 11:2213
  • Conviction: A judgement of guilt against a criminal defendant.
  • Department: means the Department of Agriculture and Forestry. See Louisiana Revised Statutes 3:1
  • 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.
  • 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
  • Retirement: shall mean withdrawal from active service with a retirement allowance granted under the provisions of this Chapter. 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