Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 7 - Taxes On Petroleum Products

• 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
• 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.
• Alcohol: means fuel grade ethanol or methanol or a mixture of fuel grade ethanol or methanol, excluding denaturant and water that is a minimum of ninety-eight percent ethanol or methanol by volume. See Louisiana Revised Statutes 47:818.2
• 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.
• Applicant: means any person applying for a license under this Chapter. See Louisiana Revised Statutes 37:3103
• Applicant: means a person who applies for designation as a certified market participant. See Louisiana Revised Statutes 3:3703
• Applicant: means a person or place of business that makes a formal application for a license, permit, certification, registration, or certificate issued pursuant to this Title. See Louisiana Revised Statutes 3:1
• Appraisal: A determination of property value.
• Apprentice: means an individual engaged in learning the theory and practice of electrology in an electrologist apprenticeship program. See Louisiana Revised Statutes 37:3051
• Apprentice: means any person who is employed, either directly or indirectly, by an auctioneer to deal or engage in auctions or who is studying to become an auctioneer. See Louisiana Revised Statutes 37:3103
• 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
• 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.
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Auction: includes but is not limited to all of the following:

              (i) Live auctions. See Louisiana Revised Statutes 37:3103

• Auctioneer: means any person who, for another, with or without receiving or collecting a fee, commission, or other valuable consideration, sells or offers to sell property at an auction. See Louisiana Revised Statutes 37:3103
• Aviation fuel: means aviation gasoline or aviation jet fuel. See Louisiana Revised Statutes 47:818.2
• Aviation fuel dealer: means a person who is the operator of an aircraft servicing facility, delivers aviation fuel exclusively into the fuel supply tanks of aircraft or into equipment used solely for servicing aircraft and used exclusively off-highway. See Louisiana Revised Statutes 47:818.2
• Aviation gasoline: means any gasoline that is intended for or primarily used for propelling aircraft, which is invoiced as aviation gasoline or is received, sold, stored, or withdrawn from storage by any person for the purpose of propelling aircraft. See Louisiana Revised Statutes 47:818.2
• Aviation jet fuel: means motor fuel designed for use in the operation of jet or turbo-prop aircraft, and sold or used for that purpose. See Louisiana Revised Statutes 47:818.2
• Bank: means any "insured bank" as such term is defined in Section 3(h) of the Federal Deposit Insurance Act, 12 U. See Louisiana Revised Statutes 6:532
• Bank holding company: means any company that directly or indirectly controls a bank, and, unless the context requires otherwise, includes a Louisiana bank holding company, an out-of-state bank holding company, or a foreign bank holding company. See Louisiana Revised Statutes 6:532
• Banking office: means any branch of an out-of-state bank. See Louisiana Revised Statutes 6:532
• 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}
• Blended fuel: means a mixture composed of gasoline or diesel fuel and another liquid, including but not limited to gasoline blend stocks, gasohol, ethanol, methanol, fuel grade alcohol, diesel fuel enhancers and resulting blends, other than a de minimus amount of a product such as carburetor detergent or oxidation inhibitor, that can be used in an internal combustion engine. See Louisiana Revised Statutes 47:818.2
• Blender: means a person who produces blended motor fuel outside the bulk transfer/terminal system. See Louisiana Revised Statutes 47:818.2
• Blending: means the mixing of one or more petroleum products, with or without another product, regardless of the original character of the product blended, if the product obtained by the blending is suitable for use in an internal combustion engine. See Louisiana Revised Statutes 47:818.2
• Board: means the Louisiana Board of Chiropractic Examiners. See Louisiana Revised Statutes 37:2801
• Board: means the State Board of Electrolysis Examiners. See Louisiana Revised Statutes 37:3051
• Board: means the Louisiana Auctioneers Licensing Board created in this Chapter. See Louisiana Revised Statutes 37:3103
• Board: means the Louisiana Rice Promotion Board. See Louisiana Revised Statutes 3:3531
• Board: means the Louisiana Rice Research Board. See Louisiana Revised Statutes 3:3541
• Board: means the Louisiana State Board of Medical Examiners as established in La. See Louisiana Revised Statutes 37:1360.52
• Board: means the Agricultural Industry Board established by La. See Louisiana Revised Statutes 3:3703
• Bonded manufacturer: means any person, firm, corporation or association of persons who is engaged in the manufacture or production of gasoline or motor fuel in Louisiana and has furnished a surety bond as required by La. See Louisiana Revised Statutes 47:712
• Bulk consumer: means a person who receives into the person's own storage facilities, by transport truck or tank wagon, motor fuel for the person's own consumption. See Louisiana Revised Statutes 47:818.2
• Bulk plant: means a motor fuel storage and distribution facility other than a retail service station that is not a terminal approved by the Internal Revenue Service and from which motor fuel may be removed at a rack. See Louisiana Revised Statutes 47:818.2
• Bulk transfer: means any transfer of motor fuel from one location to another by pipeline tender or marine delivery within a bulk transfer/terminal system, including but not limited to the following:

              (a) A marine vessel movement of motor fuel from a refinery or terminal to a terminal. See Louisiana Revised Statutes 47:818.2

• Buyer: means any person who purchases rice at the first point of sale only. See Louisiana Revised Statutes 3:3531
• Buyer: means any person who purchases rice at the first point of sale only. See Louisiana Revised Statutes 3:3541
• Cargo tank: means an assembly that is used to transport, haul, or deliver liquids and that consists of a tank having one or more compartments mounted on a wagon, automobile, truck, trailer, or wheels. See Louisiana Revised Statutes 47:818.2
• Carrier: means an operator of a pipeline or marine vessel engaged in the business of transporting motor fuel above the terminal rack. See Louisiana Revised Statutes 47:818.2
• CCC: means the Commodity Credit Corporation. See Louisiana Revised Statutes 3:3541
• Central registry: means the master index maintained by the secretary as provided by this Chapter, reflecting information contained in all effective financing statements, and statements evidencing assignments, amendments, extensions, and cancellations thereof. See Louisiana Revised Statutes 3:3652
• Certified market participant: is a n applicant approved by the board to participate in a cooperative endeavor authorized under this Chapter. See Louisiana Revised Statutes 3:3703
• Chairman: means the chairman of the commission. See Louisiana Revised Statutes 3:3803
• Chambers: A judge's office.
• 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
• 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.
• Collection: means collecting and refunding the assessments. See Louisiana Revised Statutes 3:3531
• Collection: means collecting and refunding the assessments. See Louisiana Revised Statutes 3:3541
• Commercial fisherman: means a fisherman licensed as such by the Louisiana Department of Wildlife and Fisheries and registered as such with the Department of Revenue. See Louisiana Revised Statutes 47:818.2
• Commission: means the Horticulture Commission of Louisiana. See Louisiana Revised Statutes 3:3803
• Commission merchant: means any person engaged in the business of receiving any farm product for sale, on commission, or for or on behalf of another person. See Louisiana Revised Statutes 3:3652
• Commissioner: means the commissioner of financial institutions for the state of Louisiana. See Louisiana Revised Statutes 6:532
• Commissioner: means the commissioner of agriculture of the state of Louisiana. See Louisiana Revised Statutes 3:3502
• Commissioner: means the Commissioner of Agriculture for the state of Louisiana. See Louisiana Revised Statutes 3:3531
• Commissioner: means the commissioner of agriculture for the state of Louisiana. See Louisiana Revised Statutes 3:3541
• Commissioner: means the Louisiana Commissioner of Agriculture and Forestry. See Louisiana Revised Statutes 3:3703
• Commissioner: means the commissioner of agriculture and forestry. See Louisiana Revised Statutes 3:3803
• Commodity: except as otherwise provided in La. See Louisiana Revised Statutes 3:3502
• Community Reinvestment Act: The Act is intended to encourage depository institutions to help meet the credit needs of the communities in which they operate, including low- and moderate-income neighborhoods. It was enacted by the Congress in 1977. ^{Source: OCC}
• Company: means any corporation, business trust, partnership, association, or similar organization, including a bank, but shall not include any corporation the majority of the shares of which are owned by the United States or by any state. See Louisiana Revised Statutes 6:532
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Compressed natural gas: means natural gas that has been compressed and is advertised, offered for sale, suitable for use, sold, or used as an engine motor fuel. See Louisiana Revised Statutes 47:818.2
• Continuance: Putting off of a hearing ot trial until a later time.
• Contract: A legal written agreement that becomes binding when signed.
• Control: means any of the following:

              (i) The power or ability, directly or indirectly, to vote or cause to be voted twenty-five percent or more of any class of voting securities of a company. See Louisiana Revised Statutes 6:532

• Conviction: A judgement of guilt against a criminal defendant.
• Cooperative endeavor: means a contractual relationship between the state of Louisiana through the board with a person for a public purpose. See Louisiana Revised Statutes 3:3703
• 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.
• Creditor: means any person who holds a security interest in a farm product. See Louisiana Revised Statutes 3:3652
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Dealer: means any person who produces, refines, manufactures, blends or compounds gasoline or motor fuel for sale to the jobber or consumer, or to the persons, firms or corporations, or associations of persons who, in turn, sell to the jobber or consumer. See Louisiana Revised Statutes 47:712
• Dealer: means and includes every person who sells special fuels at retail and delivers such special fuels into the fuel supply tanks of motor vehicles. See Louisiana Revised Statutes 47:801
• dealer: means a person who sells motor fuel at retail or dispenses motor fuel at a retail location to the ultimate consumer. See Louisiana Revised Statutes 47:818.2
• Debtor: means any person who owns or has an ownership interest in farm products which are subject to a security interest of creditors. See Louisiana Revised Statutes 3:3652
• Decedent: A deceased person.
• 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.
• 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 Department of Agriculture and Forestry. See Louisiana Revised Statutes 3:1
• 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.
• Deposits: means average daily deposits for a continuous period of six months ending on the date the determination of deposits is made. See Louisiana Revised Statutes 6:532
• Destination state: means the state, territory, or foreign country to which motor fuel is directed for delivery into a storage facility, a receptacle, a container, or a type of transportation equipment for the purpose of resale or use. See Louisiana Revised Statutes 47:818.2
• Diesel fuel: means any liquid or a combination of liquids blended together that is suitable for or used for the propulsion of diesel-powered engines. See Louisiana Revised Statutes 47:818.2
• Direct supervision: means giving direction or instruction to and accepting responsibility for the work product of the person being supervised. See Louisiana Revised Statutes 3:3803
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• Distributor: means any person who purchases motor fuel from a supplier, permissive supplier, or licensed distributor in this state for subsequent sale and distribution at wholesale to a licensed distributor, retail dealer, or bulk consumer. See Louisiana Revised Statutes 47:818.2
• Diversion: means the accidental or deliberate transporting of motor fuel from the source to a destination other than the original destination state printed on the shipping document. See Louisiana Revised Statutes 47:818.2
• Diversion number: means the number assigned by a party authorized to assign the number that relates to a single cargo tank delivery of motor fuel that is diverted from the original destination state printed on the shipping document. See Louisiana Revised Statutes 47:818.2
• Donee: The recipient of a gift.
• Donor: The person who makes a gift.
• Drug: means the same as the term "drug" as defined in La. See Louisiana Revised Statutes 37:1360.52
• Dyed diesel fuel: means diesel fuel that is required to be dyed pursuant to the requirements of the Internal Revenue Service. See Louisiana Revised Statutes 47:818.2
• Dyed fuel: means any fuel meeting the definition of special fuels that is required to be dyed pursuant to the requirements of the Internal Revenue Service and is destined for tax-exempt uses or other uses as specifically authorized. See Louisiana Revised Statutes 47:801
• Dyed gasoline: means gasoline that is required to be dyed pursuant to La. See Louisiana Revised Statutes 47:818.2
• Effective financing statement: means a written instrument which is an abstract of a security device and which complies with the provisions of La. See Louisiana Revised Statutes 3:3652
• Electrologist: means any person who for compensation practices electrolysis for the permanent removal of hair, except a physician licensed to practice medicine who performs electrolysis in his practice or a person who engages, on behalf of a manufacturer or distributor, solely in demonstrating the use of any machine or other article for the purpose of sale, without charge to the person who is the subject of the demonstration. See Louisiana Revised Statutes 37:3051
• Electrologist apprenticeship program: means an establishment which teaches or offers to teach the theory and practice of electrology and which teaches or offers to teach instructors the theory and practice of teaching electrology, without financial remuneration from the apprentice or the student instructor. See Louisiana Revised Statutes 37:3051
• Electrologist technician: means an individual who for compensation practices electrolysis for the permanent removal of hair under the direct supervision of a licensed electrologist and who has completed a two hundred-hour course of instruction at an approved electrology school or electrologist apprenticeship program. See Louisiana Revised Statutes 37:3051
• Electrology: means the art and practice of removing hair from the normal skin of the body by the application of an electric current to the hair papilla by means of a needle or needles so as to cause growth inactivity of the hair papilla and thus permanently remove hair. See Louisiana Revised Statutes 37:3051
• electrology school: means an establishment which teaches or offers to teach students the theory and practice of electrology and which teaches or offers to teach student instructors the theory and practice of teaching electrology, for financial remuneration from the student, student instructor, or both. See Louisiana Revised Statutes 37:3051
• Electrolysis: means the process by which hair is removed from the normal skin by the application of an electric current to the hair root by means of a needle or needles being inserted into the hair follicle, whether the process employs direct electric current or short wave alternating electric current. See Louisiana Revised Statutes 37:3051
• Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
• Encumbrance: means any lien, privilege, judgment, mortgage, pledge, pawn, claim, charge, or any other encumbrance of like nature. See Louisiana Revised Statutes 3:1
• Encumbrance certificate: means a written document which lists all effective financing statements affecting a person which have been filed with the filing officer and containing the information required by this Chapter to be transmitted to the secretary for inclusion in the central registry on the date and at the time the certificate is issued and which complies with the provisions of La. See Louisiana Revised Statutes 3:3652
• 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}
• Escrow: Money given to a third party to be held for payment until certain conditions are met.
• Ethanol: means an ethyl alcohol which meets all of the following conditions in that it:

  (a)  Has a purity of at least ninety-nine percent, determined without regard to any added denaturants. See Louisiana Revised Statutes 3:3703

• 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.
• Executor: A male person named in a will to carry out the decedent
• Export: means to obtain motor fuel in Louisiana for sale or other distribution in another state, territory, or foreign country. See Louisiana Revised Statutes 47:818.2
• Exporter: means a person that exports motor fuel from this state. See Louisiana Revised Statutes 47:818.2
• Farm product: means any type of crop whether growing or to be grown, and whether harvested or unharvested, or any species of livestock, or any type of agricultural commodity or product raised or cultivated of every type and description, including but not limited to cattle, hogs, sheep, horses, bees, rabbits, or poultry, and oysters, crabs, prawns, shrimp, alligators, turtles, and fish raised, produced, cultivated, harvested, or gathered on any beds of bodies of water, whether owned, leased, or licensed by the debtor, grains, beans, vegetables, grasses, legumes, melons, tobacco, cotton, flowers, shrubberies, plants and fruits, nuts and berries, and other similar products whether of trees or other sources, or if they are a product of such crop or livestock in its unmanufactured state, such as seed, ginned cotton, wool-clip, honey, syrup, meat, milk, eggs, and cut, harvested, or standing timber, or supplies used or produced in farming operations, and if they are in the possession, including civil possession as defined in Civil Code Articles 3421 and 3431, of a debtor engaged in planting, producing, raising, cultivating, harvesting, gathering, fattening, grazing, or other farming operations. See Louisiana Revised Statutes 3:3652
• Federal Deposit Insurance Corporation: A government corporation that insures the deposits of all national and state banks that are members of the Federal Reserve System. ^{Source: OCC}
• Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. ^{Source: OCC}
• Fiduciary: A trustee, executor, or administrator.
• Filing officer: means the clerk of court of any parish. See Louisiana Revised Statutes 3:3652
• Fire truck: means vehicles built with the capability of operating fire fighting equipment such as hoses, ladders, and pumps and carrying teams of firefighters to fire scenes. See Louisiana Revised Statutes 47:801
• Fiscal year: means July first through June thirtieth of the following year. See Louisiana Revised Statutes 3:3531
• Fiscal Year: means July 1 through June 30 of the following year. See Louisiana Revised Statutes 3:3541
• 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.
• Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. ^{Source: OCC}
• Fraud: Intentional deception resulting in injury to another.
• Fuel grade ethanol: means the ASTM standard in effect on the effective date of this Chapter as the D-4806 specification for denatured motor fuel grade ethanol for blending with gasoline. See Louisiana Revised Statutes 47:818.2
• Fuel supply tank: means any receptacle on a motor vehicle from which motor fuel is supplied for the propulsion of the motor vehicle. See Louisiana Revised Statutes 47:818.2
• Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
• Gasohol: means a blended motor fuel composed of gasoline and fuel grade alcohol. See Louisiana Revised Statutes 47:818.2
• Gasoline: means any liquid or combination of liquids blended together, offered for sale, sold, or used as the fuel for a gasoline-powered engine. See Louisiana Revised Statutes 47:818.2
• Gasoline blend stocks: means any petroleum product component of gasoline, including naphtha, reformate, or toluene, listed in Treasury Regulation Section 48. See Louisiana Revised Statutes 47:818.2
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Gross gallons: means the total measured product, exclusive of any temperature or pressure adjustments, considerations, or deductions, in United States gallons. See Louisiana Revised Statutes 47:818.2
• Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. ^{Source: OCC}
• Handler: means any person that is engaged as a distributor or any person that is engaged as a processor. See Louisiana Revised Statutes 3:3502
• Handler: means any person engaged in the business of handling rice. See Louisiana Revised Statutes 3:3531
• Handler: means any person engaged in the business of handling rice. See Louisiana Revised Statutes 3:3541
• Handling: means engaging in the business of a handler as defined in Paragraph (9). See Louisiana Revised Statutes 3:3502
• Highway: means every way or place of whatever nature, open to use for purposes of vehicular travel in this state, including the streets and alleys in towns and cities. See Louisiana Revised Statutes 47:818.2
• Highway vehicle: means any self-propelled vehicle, trailer, or semitrailer that is designed or used for transporting persons or property over the highway, and includes all vehicles subject to registration for highway use. See Louisiana Revised Statutes 47:818.2
• Home state: means :

              (a) With respect to a national bank, the state in which the main office of the bank is located. See Louisiana Revised Statutes 6:532

• Host state: means :

              (a) With respect to a bank, a state, other than the home state of the bank in which the bank maintains, or seeks to establish and maintain, a branch or a loan or trust production office, and

              (b) With respect to a bank holding company, a state, other than the home state of the company in which the company controls, or seeks to control, a bank subsidiary. See Louisiana Revised Statutes 6:532

• Hundredweight: means one hundred pounds, excluding tare. See Louisiana Revised Statutes 3:3531
• Hundredweight: means one hundred pounds, excluding tare. See Louisiana Revised Statutes 3:3541
• IFTA: means the international fuel tax agreement required by the Intermodal Surface Transportation Efficiency Act of 1991, Public Law 102-240, 105 Stat. See Louisiana Revised Statutes 47:818.2
• Import: means to bring motor fuel into this state by motor vehicle, marine vessel, pipeline, or any other means other than in the fuel supply tank of motor vehicles. See Louisiana Revised Statutes 47:818.2
• Importer: means a person that imports motor fuel into this state. See Louisiana Revised Statutes 47:818.2
• Importing: means bringing special fuels into this state in the fuel supply tanks of a motor vehicle. See Louisiana Revised Statutes 47:801
• Industrial user: means any person that receives gasoline blend stocks for its own use in the manufacture of any product other than finished gasoline. See Louisiana Revised Statutes 47:818.2
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• Inter vivos: Transfer of property from one living person to another living person.
• Internet-based platform: means a website which is used by licensed auction houses or auctioneers to conduct auctions as defined in this Chapter. See Louisiana Revised Statutes 37:3103
• Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
• Interstate motor fuel user: means a person who imports motor fuel into this state in the fuel supply tanks of motor vehicles, other than automobiles, owned or operated by him. See Louisiana Revised Statutes 47:818.2
• Interstate User: means any person who imports or exports special fuels into or out of this state in the fuel supply tanks of motor vehicles owned or operated by him. See Louisiana Revised Statutes 47:801
• Intestate: Dying without leaving a will.
• 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.
• Kerosene: means the petroleum fraction containing hydrocarbons that are slightly heavier than those found in gasoline and naphtha, with a boiling range of 180 to 300 degrees Celsius. See Louisiana Revised Statutes 47:818.2
• knowledge: means actual knowledge. See Louisiana Revised Statutes 3:3652
• Landscape irrigation contractor: means a person who is licensed to construct, install, connect, repair, maintain, improve, or alter any portion of a landscape irrigation system. See Louisiana Revised Statutes 3:3803
• Landscape irrigation system: means any assemblage of component materials or special equipment that provides and distributes a controlled dispersion of water to landscaped areas for the purposes of irrigating vegetation or controlling dust and erosion. See Louisiana Revised Statutes 3:3803
• 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}
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• License: means a document issued by the commissioner authorizing the holder to engage in the profession indicated thereon. See Louisiana Revised Statutes 3:3803
• Licensed chiropractor: means persons licensed under the provisions of this Chapter. See Louisiana Revised Statutes 37:2801
• Licensee: means any person holding a license under this Chapter. See Louisiana Revised Statutes 37:3103
• Lien: A claim against real or personal property in satisfaction of a debt.
• Lineal descendant: Direct descendant of the same ancestors.
• Liquefied natural gas: means natural gas that has been cooled to a liquid state and is advertised, offered for sale, sold, suitable for use, or used as an engine motor fuel. See Louisiana Revised Statutes 47:818.2
• Liquefied petroleum gas: means the gas derived from petroleum or natural gas which is in a gaseous state at normal atmospheric temperature and pressure and maintained in the liquid state at normal atmospheric temperature by means of suitable pressure and is advertised, offered for sale, sold, suitable for use, or used as an engine motor fuel. See Louisiana Revised Statutes 47:818.2
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• Louisiana bank: means a bank that has Louisiana as its home state. See Louisiana Revised Statutes 6:532
• Louisiana bank holding company: means a bank holding company that has Louisiana as its home state. See Louisiana Revised Statutes 6:532
• Louisiana Rice Council: means the Louisiana section of the Rice Council for Market Development. See Louisiana Revised Statutes 3:3531
• Major amendments: means amendments to any marketing order or agreement which are made pursuant to La. 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
• Medical psychology: means that profession of the health sciences which deals with the examination, diagnosis, psychological, pharmacologic, and other somatic treatment and/or management of mental, nervous, emotional, behavioral, substance abuse, or cognitive disorders, and specifically includes the authority to administer, distribute without charge, and/or prescribe drugs as defined in this Part. See Louisiana Revised Statutes 37:1360.52
• Medical Psychology Advisory Committee: means a committee, established by the board for purposes as defined in this Part. See Louisiana Revised Statutes 37:1360.52
• Miller: means any person engaged within or without the state in the operation of milling rice. See Louisiana Revised Statutes 3:3531
• Miller: means any person engaged within or without the state in the operation of milling rice. See Louisiana Revised Statutes 3:3541
• Mobile unit: means a container or means of conveyance from which cut flowers or nursery stock are sold. See Louisiana Revised Statutes 3:3803
• Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
• Mortgage loan: A loan made by a lender to a borrower for the financing of real property. ^{Source: OCC}
• 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.
• Motor fuel: means all volatile gas generating liquids having a flash point below 110 degrees F. See Louisiana Revised Statutes 47:712
• Motor fuel: means gasoline, diesel fuel, and special fuels that can be used to propel a motor vehicle. See Louisiana Revised Statutes 47:818.2
• Motor fuel transporter: means a person who transports motor fuel outside the bulk transfer/terminal system by means of a transport truck, railroad tank car, barge, or marine vessel. See Louisiana Revised Statutes 47:818.2
• Motor vehicle: means every vehicle, as herein defined, which is self propelled. See Louisiana Revised Statutes 47:451
• Motor Vehicle: means and includes any automobile, truck, truck-tractor, tractor, bus, vehicle, or other conveyance which is propelled by an internal combustion engine or motor, and is licensed, or required to be licensed, for highway use. See Louisiana Revised Statutes 47:801
• Narcotics: means those natural or synthetic opioid analgesics, and their derivatives used to relieve pain. See Louisiana Revised Statutes 37:1360.52
• 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}
• Net gallons: means the amount of motor fuel measured in gallons when adjusted to a temperature of sixty degrees Fahrenheit and a pressure of fourteen and seven-tenths pounds of pressure per square inch. See Louisiana Revised Statutes 47:818.2
• 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.
• Nursery: means any farm, grounds, or premises on which nursery stock is propagated, grown, or kept for sale or distribution. See Louisiana Revised Statutes 3:3803
• Nursery stock: means all trees, shrubs, ornamental plants, grass sod, or foliage plants grown or kept for propagation, distribution, or sale. See Louisiana Revised Statutes 3:3803
• Nurseryman: means any person who engages in the production, distribution, and sale of nursery stock. See Louisiana Revised Statutes 3:3803
• 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 the office of the secretary of state of the state of Louisiana. See Louisiana Revised Statutes 3:3652
• Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.
• Out-of-state bank: means a bank other than a Louisiana bank. See Louisiana Revised Statutes 6:532
• Out-of-state bank holding company: means a bank holding company other than a Louisiana bank holding company. See Louisiana Revised Statutes 6:532
• Outlet: means a mobile unit or a place of business. See Louisiana Revised Statutes 3:3803
• 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.
• Permissive supplier: means a person who may not be subject to the taxing jurisdiction of this state, but who is registered under Section 4101 of the Internal Revenue Code for transactions in motor fuel in the bulk transfer/terminal system, and is a position holder in motor fuel located only in another state or a person who only receives motor fuel in another state pursuant to a two-party exchange. See Louisiana Revised Statutes 47:818.2
• Permit: means a document issued by the commissioner authorizing the holder to engage in the occupation indicated thereon. See Louisiana Revised Statutes 3:3803
• 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: includes , in addition to the definition contained in La. See Louisiana Revised Statutes 47:801
• Person: means an individual, partnership, company, corporation, association, or group however organized. See Louisiana Revised Statutes 37:3103
• Person: means and includes, in addition to the definition contained in La. See Louisiana Revised Statutes 47:818.2
• Person: means an individual, firm, corporation, association, or any other business unit, and includes any state agency which engages in any of the commercial activities which are regulated pursuant to the provisions of this Chapter. See Louisiana Revised Statutes 3:3502
• person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
• Person: means an individual, partnership, firm, corporation, association or other business unit. See Louisiana Revised Statutes 3:3531
• Person: means an individual, partnership, firm, corporation, association or other business unit. See Louisiana Revised Statutes 3:3541
• Person: means any individual, partnership, corporation, trust, or other business entity. See Louisiana Revised Statutes 3:3652
• Person: means any individual, partnership, association, corporation, or other legal entity. See Louisiana Revised Statutes 3:3703
• Person: means an individual or any legal or commercial entity, including a corporation, business trust, partnership, limited liability company, association, or joint venture. See Louisiana Revised Statutes 3:3803
• Person: means an individual or any legal or commercial entity, including a corporation, business trust, partnership, limited liability company, association, or joint venture. See Louisiana Revised Statutes 3:1
• Personal property: All property that is not real property.
• Physician: means an individual licensed by the board to engage in the practice of medicine in the state of Louisiana. See Louisiana Revised Statutes 37:1360.52
• Place of business: means a permanent location or a portion of a permanent location from which business in a regulated profession or occupation is transacted. See Louisiana Revised Statutes 3:3803
• 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.
• Position holder: means the person who holds the inventory position in motor fuel in a terminal, as reflected on the records of the terminal operator. See Louisiana Revised Statutes 47:818.2
• 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
• Principal: means an individual; if a partnership, all its partners; if a corporation, all its officers, directors, and controlling direct or indirect owners; or if a limited liability company, all its members. See Louisiana Revised Statutes 47:818.2
• Probable cause: A reasonable ground for belief that the offender violated a specific law.
• Processing: means engaging in the business of a processor as defined in Paragraph (17). See Louisiana Revised Statutes 3:3502
• Producer: means any person that is engaged within this state in the business of producing any commodity. See Louisiana Revised Statutes 3:3502
• Producer: means any person who receives a share in the proceeds from the sale of rice produced in this state. See Louisiana Revised Statutes 3:3531
• Producer: means any person who receives a share of the proceeds from the sale of rice produced in this state. See Louisiana Revised Statutes 3:3541
• Professional law corporation: means a corporation organized pursuant to this Chapter or the laws of any qualified state for the practice of law. See Louisiana Revised Statutes 12:801
• Property: means any property, tangible and intangible, real, personal, or mixed. See Louisiana Revised Statutes 37:3103
• Property disclosure document: means a document in a form prescribed by the Louisiana Real Estate Commission, or a form that contains at least the minimum language prescribed by the commission, which is presented by the seller to the purchaser in the manner set forth in La. See Louisiana Revised Statutes 9:3196
• Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
• Purchaser: means a transferee or prospective transferee in any of the types of transactions described in La. See Louisiana Revised Statutes 9:3196
• Qualified person: means :

  (a)  A natural person of full age who is authorized pursuant to the law in this state or any qualified state to render professional legal services. See Louisiana Revised Statutes 12:801

• Qualified state: means any state other than Louisiana, or territory of the United States or the District of Columbia, which allows qualified persons authorized to render professional legal services in Louisiana and not in such other state, to own shares in a professional law corporation under its laws. See Louisiana Revised Statutes 12:801
• Quorum: The number of legislators that must be present to do business.
• Racing gasoline: means gasoline that contains lead, has an octane rating of 110 or higher, does not have detergent additives, and is not suitable for use as a motor fuel in a motor vehicle used on a public highway. See Louisiana Revised Statutes 47:818.2
• Rack: means a mechanism for delivering motor fuel from a refinery, terminal, marine vessel, or bulk plant into a transport vehicle, railroad tank car, or other means of transfer that is outside the bulk transfer/terminal system. See Louisiana Revised Statutes 47:818.2
• Real estate contract: means any written agreement, entered into prior to the perfection of the contract of sale or contract to lease or otherwise with an option to purchase, which relates to the sale, offer for sale, purchase, offer to purchase, lease with option to purchase, offer to lease with option to purchase, any other option to purchase, or any other offer which includes an option to purchase any residential real property or improvements thereon. See Louisiana Revised Statutes 9:3196
• Real party in interest: means a person, known or unknown to the secretary, who will receive financial benefits as a result of a gasoline or diesel fuel license being issued to the applicant or licensee. See Louisiana Revised Statutes 47:818.2
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• 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}
• Refinery: means a facility for the manufacturing or reprocessing of finished or unfinished products usable as motor fuel and from which motor fuel may be removed by pipeline or marine vessel or at a rack. See Louisiana Revised Statutes 47:818.2
• Regular Employee: means a person who holds a valid, appropriate license or permit issued by the commissioner and who works at a place of business for thirty-two or more hours a week. See Louisiana Revised Statutes 3:3803
• 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.
• Remand: When an appellate court sends a case back to a lower court for further proceedings.
• Removal: means a physical transfer other than by evaporation, loss, or destruction. See Louisiana Revised Statutes 47:818.2
• Residential real property: means real property consisting of one or not more than four residential dwelling units, which are buildings or structures each of which are occupied or intended for occupancy as single family residences. See Louisiana Revised Statutes 9:3196
• Rice: means all marketable green and dry rough "paddy" rice produced within the state of Louisiana for milling, seed or other commercial purposes. See Louisiana Revised Statutes 3:3531
• Rice: means all marketable green and rough "paddy" rice produced within the State of Louisiana for milling, seed or other commercial purposes. See Louisiana Revised Statutes 3:3541
• Sale: means a transfer of title, exchange, or barter of motor fuel. See Louisiana Revised Statutes 47:818.2
• Secretary: means the secretary of the Department of Revenue. See Louisiana Revised Statutes 47:712
• Secretary: means the secretary of the Department of Revenue or an authorized designee. See Louisiana Revised Statutes 47:818.2
• Secretary: means the secretary of state of the state of Louisiana, or his duly authorized agent. See Louisiana Revised Statutes 3:3652
• Secretary: means the secretary of the commission. See Louisiana Revised Statutes 3:3803
• secretary of revenue: when used in this Title, mean the secretary of the Department of Revenue for the state of Louisiana. See Louisiana Revised Statutes 47:1501
• Secured party: means a person holding a security interest. See Louisiana Revised Statutes 37:3103
• Secured party: means a creditor with a security interest in farm products. See Louisiana Revised Statutes 3:3652
• Security device: means a written security agreement that establishes a creditor's security interest in farm products or any agricultural lien as defined in La. See Louisiana Revised Statutes 3:3652
• Security interest: means an interest in or encumbrance upon farm products that secures payment or performance of an obligation. See Louisiana Revised Statutes 3:3652
• Seller: means an owner of residential real property, whether an individual, partnership, corporation, or trust, who sells or attempts to sell residential real property in a manner described in La. See Louisiana Revised Statutes 9:3196
• Sequester: To separate. Sometimes juries are sequestered from outside influences during their deliberations.
• 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.
• Shipping document: means a delivery document issued by a terminal or bulk plant operator in conjunction with the sale, transfer, or removal of motor fuel from the terminal or bulk plant that discloses the destination state. See Louisiana Revised Statutes 47:818.2
• Special fuel: means any gas or liquid, other than gasoline or diesel fuel, used or suitable for use as motor fuel in an internal combustion engine or motor to propel any form of vehicle, machine, or mechanical contrivance. See Louisiana Revised Statutes 47:818.2
• Special fuel fleet dealer: means a person who produces or purchases compressed natural gas, liquefied natural gas, or liquefied petroleum gas and who maintains storage facilities for those fuels and delivers all or part of the fuel produced or stored into the fuel supply tank of a motor vehicle. See Louisiana Revised Statutes 47:818.2
• Special Fuels: means and includes all combustible gases and liquids used or suitable for use in an internal combustion engine or motor for the generation of power for motor vehicles, except such fuels as are subject to the tax imposed by Part I of Chapter 7 of Title 47 of the Louisiana Revised Statutes of 1950. See Louisiana Revised Statutes 47:801
• Statute: A law passed by a legislature.
• Student: means an individual engaged in learning the theory and practice of electrology at a school of electrology. See Louisiana Revised Statutes 37:3051
• Student instructor: means an individual learning the theory and practice of teaching electrology in an electrology school or an electrologist apprenticeship program. See Louisiana Revised Statutes 37:3051
• Subpoena: A command to a witness to appear and give testimony.
• Suitable for use: means the functional use of any liquid to power a vehicle irrespective of the liquid not being within the ASTM and/or Environmental Protection Agency specifications. See Louisiana Revised Statutes 47:818.2
• Summons: Another word for subpoena used by the criminal justice system.
• Supplier: means any person who sells or delivers special fuels to a user or dealer in this state for resale or use. See Louisiana Revised Statutes 47:801
• Supplier: means a person who is either of the following:

              (a) Subject to the general taxing jurisdiction of this state and is registered under 26 U. See Louisiana Revised Statutes 47:818.2

• 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.
• Terminal: means a motor fuel storage and distribution facility to which a terminal control number has been assigned by the Internal Revenue Service, to which motor fuel is supplied by pipeline or marine vessel, and from which motor fuel may be removed at a rack. See Louisiana Revised Statutes 47:818.2
• Terminal operator: means a person who owns, operates, or otherwise controls a terminal. See Louisiana Revised Statutes 47:818.2
• Testate: To die leaving a will.
• 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.
• Transmix: means the buffer or interface between two different products in a pipeline shipment or a mix of two different products within a refinery or terminal that results in an off-grade mixture. See Louisiana Revised Statutes 47:818.2
• Transport vehicle: means a tank truck vehicle designed or used to carry motor fuel over the highway and includes but is not limited to a straight truck, a straight truck/trailer combination, or a semitrailer combination rig. See Louisiana Revised Statutes 47:818.2
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• Trustee: A person or institution holding and administering property in trust.
• Two-party exchange: means a transaction in which motor fuel is transferred from one licensed supplier or permissive supplier to another licensed supplier or permissive supplier pursuant to an exchange agreement, including a transfer from the person who holds the inventory position in taxable motor fuel in the terminal as reflected on the records of the terminal operator, and

              (a) Is completed prior to removal of the product from the terminal by the receiving exchange partner, and

              (b) Is recorded on the terminal operator's books and records with the receiving exchange partner as the supplier/permissive supplier that removes the motor fuel across the terminal rack for purposes of reporting the transaction to this state. See Louisiana Revised Statutes 47:818.2

• 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}
• Uphold: The decision of an appellate court not to reverse a lower court decision.
• Used: means ,

  (a)  Keeping special fuels in storage and selling, using or otherwise dispensing, for the operation of motor vehicles. See Louisiana Revised Statutes 47:801

• User: means and includes every person who delivers or causes to be delivered any special fuels into the fuel supply tanks of motor vehicles owned or operated by him. See Louisiana Revised Statutes 47:801
• Usury: Charging an illegally high interest rate on a loan. ^{Source: OCC}
• Variable Rate: Having a "variable" rate means that the APR changes from time to time based on fluctuations in an external rate, normally the Prime Rate. This external rate is known as the "index." If the index changes, the variable rate normally changes. Also see Fixed Rate.
• 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
• Vending machine: means any climate controlled mechanical, electric, or electronic self-service device which, upon insertion of money, credit card, token, or any other form of payment, automatically dispenses merchandise. See Louisiana Revised Statutes 3:3803
• Venue: The geographical location in which a case is tried.
• Vessel: means and includes every description of watercraft used, or capable of being used, as a means of transportation on water. See Louisiana Revised Statutes 47:818.2
• Writ: A formal written command, issued from the court, requiring the performance of a specific act.
• Writ of certiorari: An order issued by the Supreme Court directing the lower court to transmit records for a case for which it will hear on appeal.