§ 47:771 Application of provisions
§ 47:772 Furnishing of bond made compulsory
§ 47:773 Amount, tenor and solvency of bond
§ 47:774 Additional or substituted bond; when required
§ 47:775 Effect of failure to furnish additional or substituted bond when required
§ 47:776 Failure to pay tax or furnish bond; gasoline or motor fuel, lubricating oil, and kerosene made subject to attachment
§ 47:777 Failure to pay tax or furnish bond; suit to enjoin further pursuit of business
§ 47:778 Records of dealers and transporters; examination by collector
§ 47:779 Collector authorized to search storage places and transportation equipment
§ 47:780 Seizure of equipment for evidence
§ 47:781 Illegal transportation of gasoline or motor fuel, lubricating oil, or kerosene; equipment subject to seizure, forfeiture, and sale
§ 47:782 Procedure for forfeiture and sale
§ 47:783 Reports by common or contract carrier
§ 47:784 Transportation by automobile or truck between 9:00 p.m. and 5:00 a.m. prohibited
§ 47:785 System of import permits authorized
§ 47:786 A. To properly identify any gasoline being imported, exported, or otherwise moved within Louisiana, upon the highways of Louisiana, a person shall have in his possession during the e
§ 47:787 Criminal penalty
§ 47:788 Administration by collector of revenue

Terms Used In Louisiana Revised Statutes > Title 47 > Subtitle II > Chapter 7 > Part IV - Provisions Common to Taxes On Gasoline or Motor Fuel and Lubricating Oils

  • 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.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Applicant: means any person applying for a license under this Chapter. See Louisiana Revised Statutes 37:3103
  • Appraisal: A determination of property value.
  • 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
  • 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
  • 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.
  • 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
  • Chambers: A judge's office.
  • 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.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • 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
  • 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.
  • 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.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • 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
  • 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.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Oath: A promise to tell the truth.
  • 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.
  • Person: means an individual, partnership, company, corporation, association, or group however organized. See Louisiana Revised Statutes 37:3103
  • person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
  • Personal property: All property that is not real property.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Property: means any property, tangible and intangible, real, personal, or mixed. See Louisiana Revised Statutes 37:3103
  • 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.
  • 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
  • Sequester: To separate. Sometimes juries are sequestered from outside influences during their deliberations.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • 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.