Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 6 - Taxes On Natural Resources

• Acupuncture: means treatment by means of mechanical, thermal or electrical stimulation effected by the insertion of needles at a point or combination of points on the surface of the body predetermined on the basis of the theory of the physiological interrelationship of body organs with an associated point or combination of points, or the application of heat or electrical stimulation to such point or points, for the purpose of inducing anesthesia, relieving pain, or healing diseases, disorders and dysfunctions of the body, or achieving a therapeutic or prophylactic effect with respect thereto. See Louisiana Revised Statutes 37:1356
• 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.
• 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.
• Appraisal: A determination of property value.
• 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 school: means an accredited school which offers instruction in any area of the practice of clinical laboratory science approved by the committee and the board. See Louisiana Revised Statutes 37:1312
• Arrest: Taking physical custody of a person by lawful authority.
• Audiologist: means any person who represents himself to the public by title or description of services, methods, or procedures as one who offers to provide or provides services involving the application of principles, methods, and procedures of the science and profession of audiology. See Louisiana Revised Statutes 37:2651
• Board: means the Louisiana Board of Examiners for Speech-Language Pathology and Audiology. See Louisiana Revised Statutes 37:2651
• Board: means the Louisiana Board of Chiropractic Examiners. See Louisiana Revised Statutes 37:2801
• Board: means the Louisiana State Board of Medical Examiners. See Louisiana Revised Statutes 37:1312
• Board: means the Louisiana State Board of Medical Examiners. See Louisiana Revised Statutes 37:1356
• Board: means the board of commissioners of the Acadiana Regional Juvenile Justice District. See Louisiana Revised Statutes 15:1109
• 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.
• Clinical laboratory: means any building, place, or facility in which an operation and procedure for the biological, microbiological, serological, immunological, chemical, immunohematological, hematological, biophysical, cytological, pathological, or other examinations of materials derived from the human body is performed to provide information for the diagnosis, prevention, or treatment of any disease or impairment of, or the assessment of the health of human beings or for forensic testing. See Louisiana Revised Statutes 37:1312
• Clinical laboratory personnel: means any and all individuals engaged in the practice of clinical laboratory science. See Louisiana Revised Statutes 37:1312
• Commercially reasonable terms and conditions: means those terms and conditions that would be reasonable to a prudent individual operating a business of similar type and size as a rural hospital even in the absence of referrals to the rural hospital or healthcare facility by a physician who owns, or whose immediate family member owns, an interest in the healthcare facility in which the rural hospital has been offered the opportunity to participate as an owner. See Louisiana Revised Statutes 37:1307
• Commission: means the Acadiana Regional Juvenile Justice District Commission. See Louisiana Revised Statutes 15:1109
• Commissioner: means the secretary of the Department of Public Safety as provided for in La. See Louisiana Revised Statutes 47:451
• Committee: means the Clinical Laboratory Personnel Committee to the Louisiana State Board of Medical Examiners established by La. See Louisiana Revised Statutes 37:1312
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• 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.
• Cytotechnologist: means an individual responsible for examining cytopathological preparations which require the exercise of independent judgment and responsibility. See Louisiana Revised Statutes 37:1312
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Department: means the Louisiana Department of Transportation and Development, acting directly through its duly authorized officers and agents, or whatever state board, official, or body may hereafter be authorized by law to exercise the functions now devolving upon it under the law. See Louisiana Revised Statutes 47:451
• Department: means the Louisiana Department of Health. See Louisiana Revised Statutes 37:1307
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• District: means the Acadiana Regional Juvenile Justice District. See Louisiana Revised Statutes 15:1109
• 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}
• 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.
• Ex officio: Literally, by virtue of one's office.
• 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.
• 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.
• Healthcare facility: means an independent diagnostic testing facility, magnetic resonance imaging equipment or facility, computerized tomography equipment or facility, Positron Emission Tomography scanner or facility, an ambulatory surgical center licensed by the department, or any outpatient surgical facility required to be licensed by the department as an ambulatory surgical center in order to obtain certification by Medicare as an ambulatory surgical center. See Louisiana Revised Statutes 37:1307
• Healthcare services: means magnetic resonance imaging services, computerized tomography services, Positron Emission Tomography scanner services, ultrasound services, any other imaging services that have become generally accepted methods of providing imaging services after April 17, 2006, as determined by the department, any services rendered by an ambulatory surgical center licensed by the department, or any services rendered by an outpatient surgical facility required to be licensed by the department as an ambulatory surgical center in order to obtain certification by Medicare as an ambulatory surgical center. See Louisiana Revised Statutes 37:1307
• Immediate family member: means husband or wife; birth or adoptive parent, child, or sibling; stepparent, stepchild, stepbrother or stepsister; father-in-law, mother-in-law, son-in-law, daughter-in-law, brother-in-law, or sister-in-law; grandparent or grandchild; and spouse of grandparent or grandchild. See Louisiana Revised Statutes 37:1307
• 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}
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• 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.
• 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}
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Licensed acupuncturist: means an individual other than a physician who is certified by the board to practice acupuncture pursuant to the provisions of La. See Louisiana Revised Statutes 37:1356
• Licensed audiologist: means an individual who meets the qualifications for licensure as an audiologist under La. See Louisiana Revised Statutes 37:2651
• Licensed chiropractor: means persons licensed under the provisions of this Chapter. See Louisiana Revised Statutes 37:2801
• Licensed speech-language pathologist: means an individual who meets the qualifications for licensure as a speech -language pathologist under La. See Louisiana Revised Statutes 37:2651
• 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.
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Motor vehicle: means every vehicle, as herein defined, which is self propelled. See Louisiana Revised Statutes 47:451
• NADA: means the National Acupuncture Detoxification Association. See Louisiana Revised Statutes 37:1356
• Nationally recognized certification examination: means an examination approved by the board upon the recommendation of the committee. See Louisiana Revised Statutes 37:1312
• 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.
• 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.
• Owner: means owner at the time of severance. See Louisiana Revised Statutes 47:634
• Person: means every natural person, individual, firm, copartnership, corporation, company, association, or joint stock association or other organization. See Louisiana Revised Statutes 47:451
• Person: means any individual, partnership, corporation, or other legal entity, except that only an individual shall be eligible for license or be issued a license under this Chapter. See Louisiana Revised Statutes 37:2651
• person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
• Phlebotomist: means an individual performing an invasive procedure to withdraw blood from the human body to collect samples for the practice of clinical laboratory science, including but not limited to clinical laboratory testing for analysis, typing and cross-matching of blood for medical examination and human transfusion. See Louisiana Revised Statutes 37:1312
• Physician: means an individual licensed to practice medicine in Louisiana. See Louisiana Revised Statutes 37:1356
• 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.
• Practice of audiology: means providing, or offering to provide, to individuals or groups of individuals who have, or are suspected of having, disorders of the auditory system, any service in audiology, including prevention, identification, evaluation, interpretation, counseling, consultation, habilitation, rehabilitation, instruction, supervision, and research. See Louisiana Revised Statutes 37:2651
• Practice of chiropractic: means holding one's self out to the public as a chiropractor and as being engaged in the business of, or the actual engagement in, the diagnosing of conditions associated with the functional integrity of the spine and treating by adjustment, manipulation, and the use of the physical and other properties of heat, light, water, electricity, sound, massage, therapeutic exercise, mobilization, mechanical devices such as mechanical traction and mechanical massage, and other physical rehabilitation measures for the purpose of correcting interference with normal nerve transmission and expression. See Louisiana Revised Statutes 37:2801
• Practice of clinical laboratory science: means the performance by any individual, other than a physician licensed by the board, of laboratory testing, analysis, or examination of human specimens. See Louisiana Revised Statutes 37:1312
• Practice of speech-language pathology: means providing, or offering to provide, to individuals or groups of individuals who have or are suspected of having disorders of communication, including speech, voice, language, or cognitive processes and disorders of oral-pharyngeal function, including dysphagia, any service in speech-language pathology including prevention, identification, evaluation, interpretation, counseling, consultation, habilitation, rehabilitation, instruction, supervision, and research. See Louisiana Revised Statutes 37:2651
• 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.
• Primary service area: means the smaller of either a radius of twenty-five miles from the rural hospital main campus or the number of postal zip codes, commencing with the rural hospital's zip code, in which seventy-five percent of a rural hospital's patients reside, as determined by using data derived from the hospital's most recent twelve month Medicare cost reporting period. See Louisiana Revised Statutes 37:1307
• 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.
• Proposing party: means a person or entity that offers to enter into a joint venture with a rural hospital as well as any person or entity related to the proposing party by common ownership or control as such terms are defined for purposes of 42 C. See Louisiana Revised Statutes 37:1307
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• Provisional license: means a license issued by the board to an individual who meets the qualifications for provisional licensure established under La. See Louisiana Revised Statutes 37:2651
• Provisional speech-language pathology assistant license: means a license issued by the board to an individual who meets the qualifications for provisional licensure established in La. See Louisiana Revised Statutes 37:2651
• Quorum: The number of legislators that must be present to do business.
• 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.
• Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
• Restricted license: means a license issued to an individual who is certified by the State Board of Elementary and Secondary Education as a speech, hearing, and language specialist or the equivalent as defined by the State Board of Elementary and Secondary Education or as defined in La. See Louisiana Revised Statutes 37:2651
• 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.
• Severed: means the point at which the natural resources are severed from the surface of the earth or water. See Louisiana Revised Statutes 47:634
• Speech-language pathologist: means any person who represents himself to the public by title or by description of services, methods, or procedures as one who offers to provide or provides services involving the application of principles, methods, and procedures of the science and profession of speech-language pathology. See Louisiana Revised Statutes 37:2651
• Statute: A law passed by a legislature.
• 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
• 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.
• 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.
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• Truck: means every motor propelled single vehicle for the conveyance of property or things for hauling purposes and having one front or steering axle and one rear or load carrying axle. See Louisiana Revised Statutes 47:451
• Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. ^{Source: OCC}
• Vehicle: means every device in, upon, or by which any person, property, or thing is or may be transported or drawn upon a public highway excepting devices moved by human power or used exclusively upon stationary rails or tracks; provided, that for the purpose of this Chapter, a bicycle or a ridden animal shall not be deemed a vehicle, and provided further that a trailer or semitrailer shall be held and deemed each to be and constitute a separate vehicle. See Louisiana Revised Statutes 47:451
• Venue: The geographical location in which a case is tried.