Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 2-D > Part H - Uniform Local Sales Tax Administrative Procedure Act

• 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.
• 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.
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• 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
• Board: means the Louisiana Uniform Local Sales Tax Board as defined in La. See Louisiana Revised Statutes 47:337.92
• Board: means the Louisiana State Board of Cosmetology. See Louisiana Revised Statutes 37:563
• Board: means the Louisiana State Board of Embalmers and Funeral Directors. 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
• 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 license issued by the board. See Louisiana Revised Statutes 37:831
• 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.
• 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.
• 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.
• 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
• 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
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• 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
• 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
• 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.
• 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.
• 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
• 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

• 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
• 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.
• 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 venture: means a speculative business enterprise involving the united activity of two or more persons. See Louisiana Revised Statutes 37:831
• 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.
• 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
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• 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
• 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
• 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}
• Next of kin: means one or more living persons in the nearest degree of relationship to another person. See Louisiana Revised Statutes 37:831
• 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.
• Oversight: Committee review of the activities of a Federal agency or program.
• 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
• 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: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
• 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.
• 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
• 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
• 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
• 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
• Program instructor: means an organization or person who conducts or presents continuing education to licensees. See Louisiana Revised Statutes 37:831
• 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
• Quorum: The number of legislators that must be present to do business.
• Reburial: means to transfer or transport a body from one place to another for reinterment. See Louisiana Revised Statutes 37:831
• 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
• 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
• 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
• 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.
• 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
• Statute: A law passed by a legislature.
• Subpoena: A command to a witness to appear and give testimony.
• Subpoena duces tecum: A command to a witness to produce documents.
• 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
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Transfer: means to convey from one person, place, or situation to another. See Louisiana Revised Statutes 37:831
• Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. ^{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.
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.