Terms Used In Louisiana Revised Statutes > Title 4 > Chapter 4 > Part III - Racing Other Than Horse Racing

• Board: means the Louisiana Rice Research Board. See Louisiana Revised Statutes 3:3541
• Buyer: means any person who purchases rice at the first point of sale only. See Louisiana Revised Statutes 3:3541
• 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
• Commissioner: means the commissioner of agriculture for the state of Louisiana. See Louisiana Revised Statutes 3:3541
• 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.
• Exporter: means a person that exports motor fuel from this state. See Louisiana Revised Statutes 47:818.2
• Fiduciary: A trustee, executor, or administrator.
• 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
• Handler: means any person engaged in the business of handling rice. See Louisiana Revised Statutes 3:3541
• Importer: means a person that imports motor fuel into this state. See Louisiana Revised Statutes 47:818.2
• Miller: means any person engaged within or without the state in the operation of milling rice. See Louisiana Revised Statutes 3:3541
• 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, partnership, firm, corporation, association or other business unit. See Louisiana Revised Statutes 3:3541
• 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
• Secretary: means the secretary of the Department of Revenue or an authorized designee. See Louisiana Revised Statutes 47:818.2
• Statute: A law passed by a legislature.
• 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

• 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