Terms Used In Louisiana Revised Statutes > Title 4 > Chapter 4 > Part II - Offtrack Wagering

• 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
• Advertising and sales promotion: means trade promotion and activities which prevent the restriction of the free flow of any commodity to market. See Louisiana Revised Statutes 3:3502
• 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.
• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
• 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
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Aviation fuel: means aviation gasoline or aviation jet fuel. 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for or primarily used for propelling aircraft, which is invoiced as aviation gasoline or is received, sold, stored, or withdrawn from storage by any person for the purpose of propelling aircraft.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
• 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 Rice Promotion Board. See Louisiana Revised Statutes 3:3531
• Board: means the Louisiana Rice Research Board. See Louisiana Revised Statutes 3:3541
• 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
• 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
• 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
• 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
• 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
• Commodity: except as otherwise provided in La. See Louisiana Revised Statutes 3:3502
• 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
• 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.
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• 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
• Dependent: A person dependent for support upon another.
• 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
• 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
• Donee: The recipient of a gift.
• Donor: The person who makes a gift.
• 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
• 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.
• 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}
• Exporter: means a person that exports motor fuel from this state. See Louisiana Revised Statutes 47:818.2
• Fiduciary: A trustee, executor, or administrator.
• Fiscal year: means July first through June thirtieth of the following year. See Louisiana Revised Statutes 3:3531
• 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.
• 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
• General rules and regulations: means those which are applicable to all marketing orders and marketing agreements and are issued by the commissioner to provide uniform methods to facilitate the administration and enforcement of all such marketing orders and marketing agreements. See Louisiana Revised Statutes 3:3502
• 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
• 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
• Hundredweight: means one hundred pounds, excluding tare. See Louisiana Revised Statutes 3:3531
• Importer: means a person that imports motor fuel into this state. See Louisiana Revised Statutes 47:818.2
• 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.
• 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
• 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}
• 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 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 agreement: means a voluntary contract between growers and handlers and the commissioner of agriculture. 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
• Miller: means any person engaged within or without the state in the operation of milling rice. See Louisiana Revised Statutes 3:3531
• 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
• 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
• 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.
• 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
• 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: 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
• Personal property: All property that is not real property.
• 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 3:1
• 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
• 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
• Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
• 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
• 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
• Removal: means a physical transfer other than by evaporation, loss, or destruction. See Louisiana Revised Statutes 47:818.2
• 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
• Seasonal marketing regulation: means marketing regulations that are applicable to a particular marketing order which are made effective by the commissioner pursuant to La. See Louisiana Revised Statutes 3:3502
• Secretary: means the secretary of the Department of Revenue or an authorized designee. See Louisiana Revised Statutes 47:818.2
• 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
• Statute: A law passed by a legislature.
• 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
• 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

• Taxable year: includes , in the case of a return made for a fractional part of a year under the provisions of this Chapter or under regulations prescribed by the collector, the period for which return is made. See Louisiana Revised Statutes 47:98
• 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
• Testify: Answer questions in court.
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• 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
• 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

• 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.