Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 7 > Part I - Gasoline Taxes

• Apprentice: means an individual engaged in learning the theory and practice of electrology in an electrologist apprenticeship program. See Louisiana Revised Statutes 37:3051
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• 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
• 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
• 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.
• 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
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• 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
• 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
• 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.
• 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.
• Licensed chiropractor: means persons licensed under the provisions of this Chapter. See Louisiana Revised Statutes 37:2801
• Motor fuel: means all volatile gas generating liquids having a flash point below 110 degrees F. See Louisiana Revised Statutes 47:712
• 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.
• person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
• 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
• Secretary: means the secretary of the Department of Revenue. See Louisiana Revised Statutes 47:712
• 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
• 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