Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 2-D - Uniform Local Sales Tax Code

• Accredited school: means a school of practical nursing approved by the board. See Louisiana Revised Statutes 37:961
• Active licensee: means an individual that holds a funeral director or embalmer and funeral director license issued by the board and who has complied with all requirements of this Chapter. See Louisiana Revised Statutes 37:831
• Addiction: means the physiological or psychological dependency on drugs or alcohol. See Louisiana Revised Statutes 37:831
• administration: means the direct application of a drug to the body of a patient or research subject by injection, inhalation, ingestion, or any other means. See Louisiana Revised Statutes 37:1164
• Administrative rules and regulations: means rules and regulations that are applicable to a particular marketing order which is issued and made effective by the commissioner pursuant to La. See Louisiana Revised Statutes 3:3502
• Advanced practice registered nursing: means nursing by a certified registered nurse anesthetist, certified nurse midwife, clinical nurse specialist, or nurse practitioner which is based on knowledge and skills acquired in a basic nursing education program, licensure as a registered nurse, and a minimum of a master's degree with a concentration in the respective advanced practice nursing specialty which includes both didactic and clinical components, advanced knowledge in nursing theory, physical and psychosocial assessment, nursing interventions, and management of health care. See Louisiana Revised Statutes 37:913
• Advertise: means but is not limited to the issuing or causing to be distributed any card, sign, or device to any person, or the causing, permitting, or allowing any sign or marking on or in any building, or by advertising on radio or television, or any other means designed to secure public attention. See Louisiana Revised Statutes 37:1103
• Advisory committee: means the Marriage and Family Therapy Advisory Committee. See Louisiana Revised Statutes 37:1103
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
• Agency: means and includes the boards, commissions, departments, agencies, offices, officers, and other instrumentalities, or any or all of these, within the executive branch of state government which are abolished by this Title or which are transferred and placed within departments of the state government created and established or continued by this Title or transferred to and placed within the office of the governor as provided by this Title. See Louisiana Revised Statutes 36:3
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• 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.
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
• Appraisal: A determination of property value.
• Appraisal: which means the use or administration of tests of language, educational and achievement tests, adaptive behavioral tests, and symptoms screening checklists or instruments, as well as tests of abilities, interests, and aptitudes for the purpose of counseling persons in coping with or adapting to, changing life situations that are due to problems in living. See Louisiana Revised Statutes 37:1103
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Approved college of pharmacy: means an educational institution approved by the board which meets one of the following additional criteria:

              (a) A college or school of pharmacy which is accredited by the Accreditation Council for Pharmacy Education. See Louisiana Revised Statutes 37:1164

• Approved program: means a nursing education program approved by the board. See Louisiana Revised Statutes 37:913
• Approved provider: means any continuing education provider approved by the board. See Louisiana Revised Statutes 37:831
• Approved school: means any school of nursing preparing registered nurse applicants, approved by the board and including Charity Hospital School of Nursing, which is approved by the Louisiana State Board of Nursing. See Louisiana Revised Statutes 37:1012
• APRN: means a licensed registered nurse who is certified by a nationally recognized certifying body, such as the American Nurses Credentialing Center, as having an advanced nursing specialty as described in this Part and who meets the criteria for an advanced practice registered nurse as established by the board. See Louisiana Revised Statutes 37:913
• Arrest: Taking physical custody of a person by lawful authority.
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Assistant secretary: means the officer designated by law or by the secretary of each department to carry out the duties and functions of an office within certain departments, except an office of management and finance and the office of state police of the Department of Public Safety and Corrections. See Louisiana Revised Statutes 36:3
• Association: means a partnership, a combination or group of individuals, or an unincorporated organization of persons having a common interest. See Louisiana Revised Statutes 37:831
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Attest: means providing the following services, subject to the exceptions provided for in La. See Louisiana Revised Statutes 37:73
• Authorized prescriber: means a licensed physician, dentist, or other health care provider authorized by law to prescribe drugs, medications, medical devices or appliances, and health care regimens. See Louisiana Revised Statutes 37:913
• Authorized prescriber: means a licensed physician, dentist, or other health care provider authorized by law to prescribe drugs, medications, medical devices or appliances, and health care regimens. See Louisiana Revised Statutes 37:1026.3
• Authorizing agent: means a person legally entitled to authorize the cremation of human remains. See Louisiana Revised Statutes 37:831
• Automated medication system: includes , but is not limited to, a mechanical system that performs operations or activities, other than compounding or administration, relative to the storage, packaging, or delivery of medications, and which collects, controls, and maintains all transaction information. See Louisiana Revised Statutes 37:1164
• Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
• 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}
• Biological product: has the meaning assigned by Section 351 of the Public Health Service Act, 42 U. See Louisiana Revised Statutes 37:1164
• Blow dry technician: means an individual who provides blow drying hair services. See Louisiana Revised Statutes 37:563
• Blow drying hair services: means to provide to an individual for compensation the services of beautifying, cleaning, arranging, curling, dressing, blow drying, or performing any other similar procedure intended to beautify, clean, or arrange the hair. See Louisiana Revised Statutes 37:563
• Board: means the Louisiana Uniform Local Sales Tax Board as defined in La. See Louisiana Revised Statutes 47:337.92
• Board: means the State Board of Certified Public Accountants of Louisiana. See Louisiana Revised Statutes 37:73
• Board: means the Louisiana State Board of Nursing. See Louisiana Revised Statutes 37:913
• Board: means the Louisiana State Board of Practical Nurse Examiners. See Louisiana Revised Statutes 37:961
• Board: means the Board of Regents. See Louisiana Revised Statutes 37:1012
• Board: means the Louisiana Licensed Professional Counselors Board of Examiners. See Louisiana Revised Statutes 37:1103
• Board: means the Louisiana State Board of Cosmetology. See Louisiana Revised Statutes 37:563
• Board: means the Louisiana State Board of Medical Examiners. See Louisiana Revised Statutes 37:1262
• Board: means the Louisiana State Board of Embalmers and Funeral Directors. See Louisiana Revised Statutes 37:831
• Board: means the board of commissioners of the Acadiana Regional Juvenile Justice District. See Louisiana Revised Statutes 15:1109
• Board: means the Louisiana Board of Pharmacy. See Louisiana Revised Statutes 37:1164
• Branch establishment: means a licensed funeral establishment devoted to or used in the care of the body of a deceased person, or maintained or held out to the public, by advertising or otherwise, as the office or place for the practice of funeral directing. See Louisiana Revised Statutes 37:831
• Burial: means the act or process of disposing of a human body by depositing it in the earth, at sea, or by any other accepted disposition. See Louisiana Revised Statutes 37:831
• Burial-transit permit: means the permit for disposition of a dead human body as required by state law. See Louisiana Revised Statutes 37:831
• Buyer: means the person entering into a preneed funeral contract with a licensed funeral establishment. See Louisiana Revised Statutes 37:831
• Casket: means a rigid container which is designed for the encasement of human remains usually constructed of wood, metal, fiberglass, or other similar material and ornamented and lined with fabric, which may or may not be combustible, for transportation, or for other disposition. See Louisiana Revised Statutes 37:831
• Certificate: means a certificate as a certified public accountant issued pursuant to the provisions of this Part, as follows:

              (a) An "active certificate" is granted to or renewed by an individual who has met all requirements pursuant to the provisions of this Part, including the experience requirement. See Louisiana Revised Statutes 37:73

• Certificate: means a license issued by the board. See Louisiana Revised Statutes 37:831
• Chambers: A judge's office.
• Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
• Chart order: is a lawful order entered on the electronic or paper chart or medical record of an inpatient or resident of an institutional facility by a practitioner or his licensed healthcare designee for a drug or device and shall be considered a prescription drug order provided it contains the following:

              (a) Full name of the patient. See Louisiana Revised Statutes 37:1164

• Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
• Children: as used in this Part , are defined as children of the firefighter and/or children of the widow of the firefighter who are solely dependent upon the firefighter for their support. See Louisiana Revised Statutes 11:3378
• Civil proceeding: means any civil judicial action, arbitration, administrative proceeding, review panel pursuant to this Chapter, or proceeding before the State Board of Certified Public Accountants of Louisiana. See Louisiana Revised Statutes 37:73
• 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 La. See Louisiana Revised Statutes 37:101

• 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 37:101
• Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
• Client: means a person or entity that agrees with a licensee to receive any professional service. See Louisiana Revised Statutes 37:73
• Clinical phase of nursing education: means those nursing courses that require a student to provide nursing care, under faculty supervision, to individuals, families, and communities in diverse health care settings. See Louisiana Revised Statutes 37:913
• Closed container: means any container in which cremated human remains can be placed and closed in a manner so as to prevent leakage or spillage of remains or the entrance of foreign material. See Louisiana Revised Statutes 37:831
• Collaboration: means a cooperative working relationship with licensed physicians, dentists, or other health care providers to jointly contribute to providing patient care and may include but not be limited to discussion of a patient's diagnosis and cooperation in the management and delivery of health care with each provider performing those activities that he is legally authorized to perform. See Louisiana Revised Statutes 37:913
• Collaborative practice: means the joint management of the health care of a patient by an advanced practice registered nurse performing advanced practice registered nursing and one or more consulting physicians or dentists. See Louisiana Revised Statutes 37:913
• Collaborative practice agreement: means a formal written statement addressing the parameters of the collaborative practice which are mutually agreed upon by the advanced practice registered nurse and one or more licensed physicians or dentists which shall include but not be limited to the following provisions:

              (a) Availability of the collaborating physician or dentist for consultation or referral, or both. See Louisiana Revised Statutes 37:913

• Commission: means the Acadiana Regional Juvenile Justice District Commission. See Louisiana Revised Statutes 15:1109
• Commissioner: means the commissioner of agriculture of the state of Louisiana. See Louisiana Revised Statutes 3:3502
• Committee: means the committee of deans, directors, and department heads of the approved schools and programs of nursing which prepare registered nurse applicants and a nonvoting representative of the board. See Louisiana Revised Statutes 37:1012
• Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Compounding: means the preparation, mixing, assembling, packaging, or labeling of a drug or device by a pharmacist for his patient as the result of a practitioner's prescription drug order or initiative based on the practitioner/patient/pharmacist relationship in the course of professional practice, or including the preparation of drugs or devices in anticipation of prescription drug orders to be received by the compounding pharmacist based on routine, regularly observed prescribing patterns. See Louisiana Revised Statutes 37:1164
• Concurrent resolution: A legislative measure, designated "S. Con. Res." and numbered consecutively upon introduction, generally employed to address the sentiments of both chambers, to deal with issues or matters affecting both houses, such as a concurrent budget resolution, or to create a temporary joint committee. Concurrent resolutions are not submitted to the President/Governor and thus do not have the force of law.
• Confidential information: means information accessed, maintained by, or transmitted to a pharmacist in the patient's records or which is communicated to the patient as part of patient counseling, which is privileged and may be released only to the patient or to those practitioners, other authorized healthcare professionals, and other pharmacists when, in a pharmacist's professional judgment, such release is necessary to protect the patient's health and well being; and to such other persons or agencies authorized by law to receive such confidential information regardless of whether such information is in the form of paper, preserved on microfilm, or is stored on electronic media. See Louisiana Revised Statutes 37:1164
• Consulting: which means interpreting or reporting scientific fact or theory to provide assistance in solving current or potential problems of individuals, groups, or organizations. See Louisiana Revised Statutes 37:1103
• Continuance: Putting off of a hearing ot trial until a later time.
• Continuing education: means that education which is obtained by a licensee through education processes in order to develop, maintain, improve, or expand skills and knowledge. See Louisiana Revised Statutes 37:831
• Contract: A legal written agreement that becomes binding when signed.
• Conviction: A judgement of guilt against a criminal defendant.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Corporation: means a body formed and authorized by law to act as a single person although constituted by one or more persons and legally endowed with various rights and duties. See Louisiana Revised Statutes 37:831
• Cosmetologist: means any person, who is not exempted from the provisions of this Chapter pursuant to La. See Louisiana Revised Statutes 37:563
• Cosmetology: means the practice of using one's hands, mechanical or electrical apparatuses, or appliances or using cosmetic preparations, antiseptics, soaps, detergents, tonics, lotions, or creams in any one or any combination of the practices of esthetics, hair dressing, and manicuring for compensation, direct or indirect, including tips. See Louisiana Revised Statutes 37:563
• Costs: is a monetary amount assessed to cover administrative expenses, including but not limited to licensure, permitting, certification, registration, and the investigation and prosecution of a disciplinary action. See Louisiana Revised Statutes 37:1164
• CPA firm: means any sole proprietorship, corporation, partnership, registered limited liability partnership, limited liability company, or other form of organization issued a permit to practice in accordance with the provisions of this Part. See Louisiana Revised Statutes 37:73
• CPA-Retired: means either of the following:

              (i) A licensee holding an active certificate for a minimum of twenty consecutive years, who has reached the age of fifty-five years, and is no longer an owner, partner, shareholder, member, contractor, contractee, or employee of a CPA firm. See Louisiana Revised Statutes 37:73

• Cremated human remains: means all the remains of the human body recovered after the completion of the cremation process, including processing, pulverization, or processing and pulverization which leaves only bone fragments reduced to unidentifiable dimensions and may possibly include the residue of any foreign material that was cremated with the human remains. See Louisiana Revised Statutes 37:831
• Cremation: means the technical process, using direct flame and heat, that reduces human remains to bone fragments through heat and evaporation. See Louisiana Revised Statutes 37:831
• Cremation container: means the container in which the human remains are transported to the crematory and placed in the cremation retort for cremation. See Louisiana Revised Statutes 37:831
• Cremation retort: means the enclosed space within which the cremation process takes place. See Louisiana Revised Statutes 37:831
• Crematory: means the building or portion of a building that houses the cremation retort for the reduction of bodies of deceased persons to cremated human remains. See Louisiana Revised Statutes 37:831
• Crematory authority: means the legal entity which is licensed by the board to operate a crematory. See Louisiana Revised Statutes 37:831
• Crematory retort operator: means the individual who is authorized and licensed by the board to operate the retort and perform the cremation process. See Louisiana Revised Statutes 37:831
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Decedent: A deceased person.
• Deceptive: means tending or having power to impose a false idea or belief or causing one to believe an untruth. See Louisiana Revised Statutes 37:831
• Deed: The legal instrument used to transfer title in real property from one person to another.
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• delivery: means the actual, constructive, or attempted transfer of a drug or device from one person to another, whether or not for a consideration. See Louisiana Revised Statutes 37:1164
• Department: means the Louisiana Department of Health. See Louisiana Revised Statutes 37:1026.3
• Dependent: A person dependent for support upon another.
• Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
• Deputy secretary: means the officer authorized to be appointed by the secretary to serve as his principal administrative assistant. See Louisiana Revised Statutes 36:3
• Device: means an instrument, apparatus, implement, machine, contrivance, implant, or other similar or related article, including any component part or accessory, which is required under federal law to bear the label, "Caution: Federal or State law requires dispensing by or on the order of a physician" the label "Rx Only" or both, or any other designation required under federal law. See Louisiana Revised Statutes 37:1164
• direct service worker: is a n unlicensed person who provides personal care or other services and supports to persons with disabilities or to the elderly in order to enhance their well-being and which involves face-to-face direct contact with the person. See Louisiana Revised Statutes 37:1031
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Dishonest conduct: means a standard of personal behavior by a funeral director, or embalmer, or both, characterized by a willful distortion of the truth in an attempt to deceive, cheat or defraud. See Louisiana Revised Statutes 37:831
• Disinterment: means the act or ceremony of extracting a dead human body from the earth or tomb. See Louisiana Revised Statutes 37:831
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• dispensing: means the interpretation, evaluation, and implementation of a prescription drug order, including the preparation and delivery of a drug or device to a patient or patient's agent in a suitable container appropriately labeled for subsequent administration to, or use by, a patient. See Louisiana Revised Statutes 37:1164
• Disposition: means the shipment, interment, burial, cremation, or anatomical donation of a dead human body or parts of a dead human body. See Louisiana Revised Statutes 37:831
• 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
• distribution: means the delivery of a drug or device other than by administering or dispensing. See Louisiana Revised Statutes 37:1164
• District: means the Acadiana Regional Juvenile Justice District. See Louisiana Revised Statutes 15:1109
• Donor: The person who makes a gift.
• Drug: means :

              (a) Any substance recognized as a drug in the official compendium, or supplement thereto, designated by the board for use in the diagnosis, cure, mitigation, treatment, or prevention of diseases in humans or other animals. See Louisiana Revised Statutes 37:1164

• Electronic transmission: means transmission of information in electronic form or the transmission of the exact visual image of a document by way of electronic equipment. See Louisiana Revised Statutes 37:1164
• Embalmer: means a person who disinfects or preserves, or both, a dead human body or bodies, entirely or in part, by the use of chemical substances, fluids, or gases ordinarily used, prepared, or intended for such purposes, either by outward application of such chemical substances, fluids, or gases on the body, or by the introduction of same into the body by vascular or hypodermic injection, or by direct application into the organs or cavities. See Louisiana Revised Statutes 37:831
• Embalmer and funeral director: means a person to whom a valid license has been issued by the board to perform the duties of embalming and funeral directing. See Louisiana Revised Statutes 37:831
• Embalming: means preparing, disinfecting, and preserving, either hypodermically, arterially, or by any other recognized means, the body of a deceased person for burial, cremation, or other disposition. See Louisiana Revised Statutes 37:831
• Endorsement: means certification of an applicant who is duly licensed as a registered nurse or advanced practice registered nurse in another state, territory, or country for licensure to practice as a registered nurse or advanced practice registered nurse in this state. See Louisiana Revised Statutes 37:913
• Enrolled bill: The final copy of a bill or joint resolution which has passed both chambers in identical form. It is printed on parchment paper, signed by appropriate officials, and submitted to the President/Governor for signature.
• Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Equivalent drug product: means either of the following:

              (a) A drug product that has been rated as a pharmaceutical equivalent by the United States Food and Drug Administration (FDA) and has the same established name, active ingredients, strength or concentration, dosage form, and route of administration and which is formulated to contain the same amount of active ingredients in the same dosage form and to meet the same compendial or other applicable standards such as strength, quality, purity, and identity, but which may differ in characteristics such as shape, scoring, configuration, packaging, excipients including colors, flavors, preservatives, and expiration time. See Louisiana Revised Statutes 37:1164

• Escrow: Money given to a third party to be held for payment until certain conditions are met.
• Esthetician: means a person who practices esthetics. See Louisiana Revised Statutes 37:563
• Esthetics: means engaging in any one or a combination of the following practices: massaging the face or neck of a person, dyeing or trimming eyebrows, applying natural or artificial enhancements to eyelashes, hair removal by cosmetic preparations, threading, waxing, or other similar means, stimulating, cleansing, or beautifying the face, neck, arms, bust, upper body, legs, or feet of a person by any method with the aid of the hands or of any mechanical or electrical apparatus, including micro-dermabrasion, epidermabrasion, or particle exfoliation using equipment and methodology approved by the board or by the use of a cosmetic preparation; however, esthetics shall not include the diagnosis, treatment, or therapy of any dermatological condition, or the process of removing hair known as "electrolysis". See Louisiana Revised Statutes 37:563
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Executive session: A portion of the Senate's daily session in which it considers executive business.
• Executor: A male person named in a will to carry out the decedent
• Facility: means any juvenile detention facility, shelter care facility, or any other similar juvenile justice facility. See Louisiana Revised Statutes 15:1109
• Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
• Fiduciary: A trustee, executor, or administrator.
• Financial institution: means a state or national bank, savings bank or savings association located in the state of Louisiana and whose deposits are insured by the Federal Deposit Insurance Corporation, including homesteads, building and loan associations and savings and loan associations. See Louisiana Revised Statutes 37:831
• Firm: means a business unit or enterprise or a partnership of two or more persons not recognized as a legal person distinct from the members composing it. See Louisiana Revised Statutes 37:831
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Floor stock or first dose cabinet: is a medication storage device, which shall be used by personnel, authorized by a protocol established by the pharmacist-in-charge, to gain access to doses as needed and first doses in patient-care areas. See Louisiana Revised Statutes 37:1164
• Formal hearing: means a hearing as provided for in La. See Louisiana Revised Statutes 37:831
• Fraud: Intentional deception resulting in injury to another.
• Funeral: means the observances held for a dead person usually before burial or cremation. See Louisiana Revised Statutes 37:831
• Funeral directing: means the operation of a funeral home, or, by way of illustration and not limitation, any service whatsoever connected with the management of funerals, or the supervision of hearses or funeral cars, the purchase of caskets or other funeral merchandise, and retail sale and display thereof, the cleaning or dressing of dead human bodies for burial, and the performance or supervision of any service or act connected with the management of funerals from time of death until the body or bodies are delivered to the cemetery, crematory, or other agent for the purpose of disposition. See Louisiana Revised Statutes 37:831
• Funeral director: means a person to whom a valid license has been issued by the board to perform the duties of funeral directing. See Louisiana Revised Statutes 37:831
• Funeral establishment: means any place or premises duly licensed by the board and devoted to or used in the care and preparation for disposition of the body of a deceased person or maintained or held out to the public by advertising or otherwise as the office or place for the practice of funeral directing. See Louisiana Revised Statutes 37:831
• Funeral goods and services: means any one or more of the following goods or services:

              (a) Goods which are sold or offered for sale directly to the public for use in connection with funeral services. See Louisiana Revised Statutes 37:831

• Funeral merchandise: means : caskets, rental caskets, rental casket inserts, alternative containers, combo/shipping caskets, and other receptacles, excluding urns, where human remains are directly placed for disposition. See Louisiana Revised Statutes 37:831
• Funeral recipient: means the individual for whom funeral goods and services are to be provided under the terms of a preneed funeral contract. See Louisiana Revised Statutes 37:831
• Funeral trust account: means an account established pursuant to La. See Louisiana Revised Statutes 37:831
• Germane: On the subject of the pending bill or other business; a strict standard of relevance.
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Good moral character: means the propensity to provide professional services in a fair, honest, and open manner and the lack of history of any dishonest or felonious acts. See Louisiana Revised Statutes 37:73
• Governing authority: means the governing authority of a parish. See Louisiana Revised Statutes 15:1109
• Gratuity: means an inducement given voluntarily or beyond obligation to gain business. See Louisiana Revised Statutes 37:831
• Guaranteed funeral goods and services: means funeral goods and services which a funeral establishment agrees to provide for a named funeral recipient upon death which are a specifically identified set of funeral goods and services designated as guaranteed and for which a funeral trust account has been established or a preneed insurance policy or annuity has been purchased or assigned to pay for those funeral goods and services, provided the buyer has fully funded a funeral trust account, or has fully paid for a preneed funeral policy or annuity, within a specified period of time after the preneed funeral contract is made and the funeral establishment has agreed to accept the funds available in the funeral trust account or preneed insurance policy or annuity during the term of the guarantee as payment in full for those funeral goods and services so that there will be no additional cost to the funeral recipient's family or his or her estate for those funeral goods and services. See Louisiana Revised Statutes 37:831
• Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. ^{Source: OCC}
• 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.
• Hairdressing: means massaging, cleansing, washing, stimulating, manipulating, exercising, beautifying, or doing similar work upon the scalp of any person, including arranging, singeing, cutting or shaping, curling or waving, cleansing, shampooing, styling, bleaching, coloring, or similar work upon the hair of another person. See Louisiana Revised Statutes 37:563
• Holding facility: means an area within or adjacent to the crematory designated for the short-term retention of human remains prior to cremation that shall fulfill all of the following requirements:

              (a) Comply with any applicable public health laws. See Louisiana Revised Statutes 37:831

• Hospital pharmacy: means a pharmacy department located in a hospital licensed under La. See Louisiana Revised Statutes 37:1164
• Hour of continuing education: means a unit of measurement equivalent to an organized learning experience of fifty consecutive minutes. See Louisiana Revised Statutes 37:831
• Human remains: means the body of a deceased person, or part of a body or limb in any stage of decomposition that has been removed from a living or dead person. See Louisiana Revised Statutes 37:831
• Inactive licensee: means an individual that holds a funeral director or embalmer and funeral director license issued by the board not practicing in any capacity in this state and who has not met the requirements of La. See Louisiana Revised Statutes 37:831
• Incompetency: means the lack of skills or qualities necessary to perform the duties of funeral director, or embalmer, or both. See Louisiana Revised Statutes 37:831
• Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. ^{Source: FDIC}
• Infectious disease: means a sickness or malady which is easily diffused, or spread, or communicated. See Louisiana Revised Statutes 37:831
• Informal meeting: means a fact gathering session of the board as provided for in La. See Louisiana Revised Statutes 37:831
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Institutional facility: means any organization whose primary purpose is to provide a physical environment for a patient to obtain health care services, including but not limited to a:

              (a) Hospital pharmacy. See Louisiana Revised Statutes 37:1164

• instructor: means a person who teaches cosmetology for direct or indirect compensation, within a school. See Louisiana Revised Statutes 37:563
• Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
• Interment: means the act or ceremony of burying a dead human body. See Louisiana Revised Statutes 37:831
• Interment receptacle: means an enclosure in which a casket is placed. See Louisiana Revised Statutes 37:831
• Intern: means a person who is duly registered as such with the board while in the employ of a funeral establishment and who is engaged in learning the practice of funeral directing, or the practice of embalming, or both as the case may be, under the supervision of a funeral director or funeral director and embalmer duly licensed by the board and available on the same premises for consultation. See Louisiana Revised Statutes 37:831
• Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
• Joint venture: means a speculative business enterprise involving the united activity of two or more persons. See Louisiana Revised Statutes 37:831
• Judgement: The official decision of a court finally determining the respective rights and claims of the parties to a suit.
• 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.
• Jurisprudence: The study of law and the structure of the legal system.
• Labeling: means the process of preparing and affixing a label to any drug container exclusive, however, of the labeling by a manufacturer, packer, or distributor of a non-prescription drug or commercially packaged legend drug or device. See Louisiana Revised Statutes 37:1164
• Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Lease-purchase contract: means the financing and acquisition of property by a person pursuant to an arrangement under which such person acquires title to property, constructs a facility on the property, and enters into a lease-purchase contract with the commission providing for the leasing of the property, including a facility on the property, to the commission and the acquisition of title to the property by the commission at the end of the lease period. See Louisiana Revised Statutes 15:1109
• Legal custody: means the immediate care, charge, and control exercised by a person or an authority according to or within the law. See Louisiana Revised Statutes 37:831
• legend drug: means a drug that is required by any applicable federal or state law or regulation to be dispensed or delivered pursuant only to a prescription drug order, or is restricted to use by practitioners only. See Louisiana Revised Statutes 37:1164
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• License: means an active certificate of certified public accountant, pursuant to Subparagraph(3)(a) of this Section, or a CPA firm's permit to practice issued in accordance with the provisions of this Part. See Louisiana Revised Statutes 37:73
• Licensed long-term care facility: means any of the following:

              (a) Nursing home as defined in La. See Louisiana Revised Statutes 37:1026.3

• Licensed marriage and family therapist: means a person to whom a license has been issued pursuant to the provisions of this Chapter, which license is in force and not suspended or revoked. See Louisiana Revised Statutes 37:1103
• Licensed professional counselor: means any person who holds himself out to the public for a fee or other personal gain, by any title or description of services incorporating the words "licensed professional counselor" or any similar term, and who offers to render professional mental health counseling services denoting a client-counselor relationship in which the counselor assumes responsibility for knowledge, skill, and ethical considerations needed to assist individuals, groups, organizations, or the general public, and who implies that he is licensed to practice mental health counseling pursuant to this Chapter. See Louisiana Revised Statutes 37:1103
• Licensee: means the holder of a license. See Louisiana Revised Statutes 37:73
• Lien: A claim against real or personal property in satisfaction of a debt.
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• Long-term care facility: means a nursing home, retirement care, mental care, or other facility or institution that provides extended health care to a residential patient, including but not limited to health care facilities licensed by the Louisiana Department of Health. See Louisiana Revised Statutes 37:1164
• Malpractice: as used in this Chapter , means a negligence from professional duty or a failure to exercise an acceptable degree of skill or learning as a funeral director, or embalmer, or both that results in injury, loss, or damage. See Louisiana Revised Statutes 37:831
• Manager: means a manager of a limited liability company or a limited liability partnership. See Louisiana Revised Statutes 37:73
• Manager: means a person responsible for supervising any facility required to be licensed as a beauty shop or salon where one or more person offers cosmetology services or engages in the practice of cosmetology. See Louisiana Revised Statutes 37:563
• Mandatory disclosure: means to divulge necessary, required information relating to services and merchandise offered by the funeral home establishment and pertaining to any other conditions known at the time funeral arrangements are made. See Louisiana Revised Statutes 37:831
• Manicuring: means trimming, filing, decorating, shaping, sculpting, or in any way caring for the nails and skin of another person's hands or feet together with massaging the hands, arms, legs, and feet including pedicuring; however, manicuring shall not include the use of blades or graters for callous or skin removal. See Louisiana Revised Statutes 37:563
• Manicurist: means a person who practices manicuring. See Louisiana Revised Statutes 37:563
• Manufacturer: means a person who manufactures drugs and includes a labeler, primary distributor, or person who prepares drugs in dosage form by mixing. See Louisiana Revised Statutes 37:1164
• Manufacturing: means the production, preparation, propagation, conversion, or processing of a drug or device, either directly or indirectly, by extraction from substances of natural origin or independently by means of chemical or biological synthesis, and includes any packaging or repackaging of the substance or labeling or relabeling of its container, and the promotion and marketing of such drugs or devices. See Louisiana Revised Statutes 37:1164
• Marketing agreement: means a voluntary contract between growers and handlers and the commissioner of agriculture. See Louisiana Revised Statutes 3:3502
• Marketing order: means an order which is issued by the commissioner, which prescribes rules and regulations that govern the processing, distributing, or handling in any manner of any commodity within this state during any specified period. See Louisiana Revised Statutes 3:3502
• Marriage and family therapy: means the professional application of psychotherapeutic and family systems theories and techniques in the prevention, diagnosis, assessment, and treatment of mental, emotional, and behavioral disorders in an individual and relational disorders in couples and families. See Louisiana Revised Statutes 37:1103
• MAT: means the use of medications with counseling and behavioral therapies to treat substance use disorders and prevent opioid overdose. See Louisiana Revised Statutes 37:913
• Medical order: means a lawful order of a practitioner that may or may not include a prescription. See Louisiana Revised Statutes 37:1164
• Medication attendant: means a person who, pursuant to this Part, has completed a medication administration course approved by the Louisiana Department of Health, passed an examination for medication attendants approved by the Louisiana Department of Health, and received a current certification from the Louisiana Department of Health. See Louisiana Revised Statutes 37:1026.3
• Member: means a member of a limited liability company or a limited liability partnership. See Louisiana Revised Statutes 37:73
• Mental health counseling: which means assisting an individual or group, through psychotherapy and the counseling relationship, to develop an understanding of personal problems, to define goals, and to plan actions reflecting his or their interests, abilities, aptitudes, and needs as these are related to personal and social concerns, educational progress, and occupations and careers. See Louisiana Revised Statutes 37:1103
• Mental health counseling services: means rendering or offering prevention, assessment, diagnosis, and treatment, which includes psychotherapy, of mental, emotional, behavioral, and addiction disorders to individuals, groups, organizations, or the general public by a licensed professional counselor, that is consistent with his professional training as prescribed by La. See Louisiana Revised Statutes 37:1103
• Mislead: means to lead into a mistaken action or belief often by deliberate deceit. See Louisiana Revised Statutes 37:831
• Misrepresentation: means the act of giving a false, or misleading representation with an intent to deceive. See Louisiana Revised Statutes 37:831
• Mobile salon: means a self-contained facility, where cosmetology is practiced for a fee, that may be moved, towed, or transported from one location to another. See Louisiana Revised Statutes 37:563
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Mortgagee: The person to whom property is mortgaged and who has loaned the money.
• Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
• National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. ^{Source: OCC}
• Nationally recognized certifying body: means a national certification organization which certifies qualified licensed nurses as advanced practice registered nurses and which requires certain eligibility criteria related to education and practice, offers an examination in an advanced nursing area which meets current psychometric guidelines and tests, and is approved by the board. See Louisiana Revised Statutes 37:913
• Next of kin: means one or more living persons in the nearest degree of relationship to another person. See Louisiana Revised Statutes 37:831
• Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
• Non-prescription drug: means a drug that may be sold without a prescription and that is labeled for use by the consumer in accordance with the federal and state laws and regulations. See Louisiana Revised Statutes 37:1164
• Nursing diagnosis: means the identification of actual or potential responses to health needs or problems based on collecting, analyzing, and comparing data with appropriate nursing standards to serve as the basis for indicating nursing care or for which referral to appropriate medical or community resources is necessary. See Louisiana Revised Statutes 37:913
• Oath: A promise to tell the truth.
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Office: means each principal operational unit within a department, except the executive office of the secretary. See Louisiana Revised Statutes 36:3
• Out-of-state pharmacy: means a pharmacy located outside this state. See Louisiana Revised Statutes 37:1164
• Oversight: Committee review of the activities of a Federal agency or program.
• Participating parish: means any parish which has entered into a participation agreement with the commission by which certain space is subleased to house juveniles from the participating parish. See Louisiana Revised Statutes 15:1109
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Partnership: means a legal relationship existing between two or more persons contractually associated as joint principals in a business. See Louisiana Revised Statutes 37:831
• Party: means each person named or admitted as a party, or properly seeking and entitled as of right to be admitted as a party. See Louisiana Revised Statutes 47:337.92
• Patient counseling: means the communication by a pharmacist of information, as defined by the regulations of the board, to the patient or caregiver, in order to ensure proper use of drugs and devices. See Louisiana Revised Statutes 37:1164
• Peer review: means a study, appraisal, or review of one or more aspects of the professional work of a CPA firm that performs attest services by a person or persons who hold licenses and who are not affiliated with the CPA firm being reviewed. See Louisiana Revised Statutes 37:73
• Permit: means a permit to practice as a CPA firm issued pursuant to the provisions of this Part or pursuant to corresponding provisions of law of another state. See Louisiana Revised Statutes 37:73
• Permit: means the grant of authority by the board to any person authorizing the practice of pharmacy at a site. See Louisiana Revised Statutes 37:1164
• Person: means any individual, partnership, corporation, association, governmental subdivision, or public or private organization of any character other than the board. See Louisiana Revised Statutes 47:337.92
• Person: means any individual, firm, corporation, partnership, organization, or body politic. See Louisiana Revised Statutes 37:1103
• person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
• Person: means an individual, corporation, partnership, association, or any other legal entity, including government. See Louisiana Revised Statutes 37:1164
• Personal property: All property that is not real property.
• Pharmacist: means an individual currently licensed by the board to engage in the practice of pharmacy in the state. See Louisiana Revised Statutes 37:1164
• Pharmacist-in-charge: means a pharmacist currently licensed by the board who accepts responsibility for the operation of a pharmacy in conformance with all laws and regulations pertinent to the practice of pharmacy and the distribution of drugs, and who is personally in full and actual charge of such pharmacy and personnel. See Louisiana Revised Statutes 37:1164
• Pharmacy: means any place located within this state where drugs are dispensed and pharmacy primary care is provided, and any place outside of this state where drugs are dispensed and pharmacy primary care is provided to residents of this state. See Louisiana Revised Statutes 37:1164
• Pharmacy collaborative drug therapy management: means that practice whereby a pharmacist or pharmacists have, on a voluntary basis, agreed to manage the disease-specific drug therapy of a patient under written protocol, working in conjunction with a physician licensed to practice medicine by the Louisiana State Board of Medical Examiners. See Louisiana Revised Statutes 37:1164
• Pharmacy intern: means an individual who is:

              (a) Engaged in the practice of pharmacy while under the direct and immediate supervision of a pharmacist for the purpose of obtaining practical experience for licensure as a pharmacist and is satisfactorily progressing in a board-approved college of pharmacy. See Louisiana Revised Statutes 37:1164

• Pharmacy primary care: means bringing health care as close as possible to where people live and work and may constitute a portal of entry into the continuing health care process in an effort to enhance optimum therapeutic outcomes. See Louisiana Revised Statutes 37:1164
• Pharmacy technician: means an individual who assists in the practice of pharmacy under the direct and immediate supervision of a licensed pharmacist and is certified to do so by the board. See Louisiana Revised Statutes 37:1164
• Physician: means a natural person who is the holder of an allopathic (M. See Louisiana Revised Statutes 37:1262
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
• Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
• 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
• Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. ^{Source: OCC}
• Practical nurse: means a person who practices practical nursing and who is licensed to practice under this Part. See Louisiana Revised Statutes 37:961
• Practice of marriage and family therapy: means the rendering of professional marriage and family therapy and psychotherapy services, limited to prevention, assessment, diagnosis, and treatment of mental, emotional, behavioral, relational, and addiction disorders to individuals, couples, and families, singly or in groups, whether such services are offered directly to the general public or through either public or private organizations for a fee, monetary or otherwise, in accordance with professional training as prescribed by La. See Louisiana Revised Statutes 37:1103
• Practice of mental health counseling: means rendering or offering prevention, assessment, diagnosis, and treatment, which includes psychotherapy, of mental, emotional, behavioral, and addiction disorders to individuals, groups, organizations, or the general public by a licensed professional counselor, which is consistent with his professional training as prescribed by La. See Louisiana Revised Statutes 37:1103
• Practice of nursing: means the performance, with or without compensation, by an individual licensed by the board as a registered nurse, of functions requiring specialized knowledge and skills derived from the biological, physical, and behavioral sciences. See Louisiana Revised Statutes 37:913
• Practitioner: means an individual currently licensed, registered, or otherwise authorized by the appropriate licensing board to prescribe and administer drugs in the course of professional practice. See Louisiana Revised Statutes 37:1164
• Prearrangement: means the non-binding gathering and exchange of information before the death of an individual that provides guidance for a funeral or final disposition of that individual and does not result in a preneed funeral contract. See Louisiana Revised Statutes 37:831
• Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
• Preceptor: means an individual who is currently licensed as a pharmacist by the board, meets certain qualifications as a preceptor as established by the board, and participates in the instructional training of pharmacy interns. See Louisiana Revised Statutes 37:1164
• Preneed funeral contract: means any written agreement between a buyer and a funeral establishment in which a funeral establishment agrees, prior to the death of a named funeral recipient, to furnish funeral goods and services for the funeral recipient upon death, and the buyer, pursuant to that agreement, transfers or tenders funds, or assigns an insurance policy or annuity to the funeral establishment for the purpose of paying all or part of the cost of those funeral goods and services at the time they are actually provided. See Louisiana Revised Statutes 37:831
• Preneed insurance policy or annuity: means any policy or contract of insurance issued by an insurance company in accordance with Title 22 of the Louisiana Revised Statutes of 1950, and used to fund a preneed funeral contract. See Louisiana Revised Statutes 37:831
• Preparation: means the actions or processes necessary to make a dead body ready for disposition. See Louisiana Revised Statutes 37:831
• Preparation of financial statement: means an engagement by a licensee to prepare financial statements for an entity but not to perform a compilation, review, or audit with respect to those financial statements and as provided in the American Institute of Certified Public Accountants' Statement on Standards for Accounting and Review Services. See Louisiana Revised Statutes 37:73
• prescription drug order: means an order from a practitioner authorized by law to prescribe for a drug or device that is patient-specific and is communicated by any means to a pharmacist in a permitted pharmacy, and is to be preserved on file as required by law or regulation. See Louisiana Revised Statutes 37:1164
• Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
• Private transfer fee: means a fee or charge required by a private transfer fee obligation and payable upon the transfer of an interest in an immovable, or payable for the right to make or accept such transfer, regardless of whether the fee or charge is a fixed amount or is determined as a percentage of the value of the immovable, the purchase price, or other consideration given for the transfer. See Louisiana Revised Statutes 9:3132
• Private transfer fee obligation: means any obligation arising under any recorded or unrecorded declaration or agreement, whether or not purporting to create a servitude, building restriction or other real right, to pay a private transfer fee to a party to the declaration or agreement, or his successors or assigns, or a third person upon a subsequent transfer of an interest in the immovable. See Louisiana Revised Statutes 9:3132
• Probable cause: A reasonable ground for belief that the offender violated a specific law.
• Probate: Proving a will
• Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
• Processing: means the reduction of identifiable bone fragments after the completion of the cremation process to unidentifiable bone fragments by manual or mechanical means. See Louisiana Revised Statutes 37:831
• Professional: means arising out of or related to the specialized knowledge or skills associated with CPAs. See Louisiana Revised Statutes 37:73
• Program instructor: means an organization or person who conducts or presents continuing education to licensees. See Louisiana Revised Statutes 37:831
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• Provisional licensed marriage and family therapist: means any person who has completed the requirements provided in La. See Louisiana Revised Statutes 37:1103
• Provisional licensed professional counselor: means any person who has completed the requirements provided in La. See Louisiana Revised Statutes 37:1103
• Pulverization: means the reduction of identifiable bone fragments after the completion of the cremation and processing of granulated particles by manual or mechanical means. See Louisiana Revised Statutes 37:831
• Qualified supervision: means the supervision for a licensed marriage and family therapist of clinical services, in accordance with standards developed by the advisory committee, and approved by the board by an individual who has been recognized by the advisory committee as an approved supervisor. See Louisiana Revised Statutes 37:1103
• Quorum: The number of legislators that must be present to do business.
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Reburial: means to transfer or transport a body from one place to another for reinterment. See Louisiana Revised Statutes 37:831
• Reciprocity: means the acknowledgment and licensure of a pharmacist from another state or jurisdiction pursuant to procedures established by the board. See Louisiana Revised Statutes 37:1164
• Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. ^{Source: FDIC}
• Refund designee: means the person designated in a preneed funeral contract by the buyer to receive any surplus of funds as provided in La. See Louisiana Revised Statutes 37:831
• Registered nurse: means any individual licensed under this Part to engage in the practice of nursing as defined in Paragraph (14) of this Section. See Louisiana Revised Statutes 37:913
• Registered nursing: means the practice of the scope of nursing which is appropriate to the individual's educational level, knowledge, skills, and abilities, including:

              (a) Assessing the health status of an individual or group of individuals. See Louisiana Revised Statutes 37:913

• regulation: means each statement, guide, or requirement for conduct or action of local taxing authorities concerning provisions of sales and use tax law or its administration that is applicable only to such authorities and which is not a "common sales tax law" as defined in La. See Louisiana Revised Statutes 47:337.92
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Removal: means to transfer or transport a body from one place to another for preparation for burial or reburial. See Louisiana Revised Statutes 37:831
• Report: means , when used with reference to any attest services, an opinion, report, or other form of language that states or implies an assurance as to the reliability of any financial statement or assertion. See Louisiana Revised Statutes 37:73
• Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
• Reprimand: means a formal reproof of a person for violation of this Chapter or rules and regulations of the board. See Louisiana Revised Statutes 37:1164
• Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
• Rule: means any rule, regulation, or other written directive of general application adopted by the board in accordance with the Administrative Procedure Act. See Louisiana Revised Statutes 37:73
• Rulemaking: means the process employed by the board for the adoption, amendment, or repeal of a rule or regulation. See Louisiana Revised Statutes 47:337.92
• salon: means any premises upon or within which cosmetology is practiced for a fee. See Louisiana Revised Statutes 37:563
• Satellite classroom: means a separate classroom location used as supplemental training space located under the same roof of the main school building or on the same campus as the administrative center and within at least three hundred feet of the main school building for the purpose of training an overflow of students who cannot be accommodated at the main school. See Louisiana Revised Statutes 37:563
• School: means any premises wherein cosmetology is taught. See Louisiana Revised Statutes 37:563
• Secretary: means the officer appointed by the governor as the executive head and chief administrative officer of certain departments created and provided for by this Title. See Louisiana Revised Statutes 36:3
• secretary of revenue: means the secretary of the Department of Revenue for the state of Louisiana. See Louisiana Revised Statutes 47:337.6
• Service of process: The service of writs or summonses to the appropriate party.
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• Society: means the Society of Louisiana Certified Public Accountants. See Louisiana Revised Statutes 37:101
• Sole proprietorship: means one who has the legal right or exclusive title to something. See Louisiana Revised Statutes 37:831
• Solicitation: means the act or practice of any licensee, or any agent, employee, or person acting on his behalf, approaching a person or a group of persons to make a request or plea, or to urge someone toward a particular cause as it may pertain to the care, custody, or disposition of a dead human body. See Louisiana Revised Statutes 37:831
• State: means any state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, Guam, and the Commonwealth of the Northern Mariana Islands. See Louisiana Revised Statutes 37:73
• Statute: A law passed by a legislature.
• Student: means a person registered in a school authorized by the board to teach cosmetology. See Louisiana Revised Statutes 37:563
• Student nurse: means any individual who is enrolled in an approved program preparing for licensure as a registered nurse. See Louisiana Revised Statutes 37:913
• Subpoena: A command to a witness to appear and give testimony.
• Subpoena duces tecum: A command to a witness to produce documents.
• substantially equivalent: means a determination by the board, or its designee, that the education, examination, and experience requirements contained in the statutes and administrative rules of another state or jurisdiction are comparable to or exceed the education, examination, and experience requirements of this state or that an individual CPA's education, examination, and experience qualifications are comparable to or exceed the education, examination, and experience requirements of this state. See Louisiana Revised Statutes 37:73
• 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
• Summary suspension: means the suspension of a license, permit, certification, or registration that requires a person to cease practice immediately pending the results of a hearing. See Louisiana Revised Statutes 37:1164
• Summons: Another word for subpoena used by the criminal justice system.
• Suspension: means the withdrawal of the license, permit, certification, or registration to practice pharmacy in the state for a period of time. See Louisiana Revised Statutes 37:1164
• Telemedicine: means the practice of health care delivery, diagnosis, consultation, treatment, and transfer of medical data by a physician using technology that enables the physician and a patient at two locations separated by distance to interact. See Louisiana Revised Statutes 37:1262
• Temporary container: means a receptacle for cremated human remains usually made of cardboard, plastic, or similar material designed to hold the cremated human remains until an urn or other permanent container is acquired. See Louisiana Revised Statutes 37:831
• Temporary license: is a license issued for a period of not more than six months to an individual who has been licensed for a period of not less than one year and who has been active as an embalmer and funeral director or funeral director in another state, province, or jurisdiction recognized by the board and who meets all of the requirements of this Part. See Louisiana Revised Statutes 37:831
• Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
• Testify: Answer questions in court.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
• Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
• Transfer: means the sale, donation, conveyance, assignment, inheritance, or other transfer of an ownership interest in an immovable located in this state. See Louisiana Revised Statutes 9:3132
• Transfer: means to convey from one person, place, or situation to another. See Louisiana Revised Statutes 37:831
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. ^{Source: OCC}
• Trustee: A person or institution holding and administering property in trust.
• Undersecretary: means the officer designated to direct and be responsible for the functions of the office of management and finance of certain departments. See Louisiana Revised Statutes 36:3
• Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. ^{Source: OCC}
• Untrustworthiness: means the quality or state of not being worthy of confidence. See Louisiana Revised Statutes 37:831
• Untruthful: means to be false, inaccurate, or dishonest. See Louisiana Revised Statutes 37:831
• Urn: means a receptacle designed to permanently encase cremated human remains. See Louisiana Revised Statutes 37:831
• Venue: The geographical location in which a case is tried.
• Verdict: The decision of a petit jury or a judge.
• Warning: means a written notice issued to a person addressing possible aberrant conduct. See Louisiana Revised Statutes 37:1164
• Wholesale drug distribution: means distribution of legend drugs to a party other than the consumer or patient, including but not limited to distribution by manufacturers, repackers, own label distributors, jobbers, and wholesale drug distributors. See Louisiana Revised Statutes 37:1164
• Wholesale drug distributor: means any person who sells legend drugs to a party other than the consumer or the patient, including but not limited to manufacturers, repackers, own label distributors, jobbers, brokers, agents, and pharmacies. See Louisiana Revised Statutes 37:1164
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.