Terms Used In Louisiana Revised Statutes > Title 4 > Chapter 4 > Part IV - Horsemen's Workers' Compensation Insurance Program

• Aviation fuel: means aviation gasoline or aviation jet fuel. 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
• Board: means the Louisiana Rice Research Board. See Louisiana Revised Statutes 3:3541
• 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
• 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
• 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
• Fiscal Year: means July 1 through June 30 of the following year. See Louisiana Revised Statutes 3:3541
• 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
• Importer: means a person that imports motor fuel into this state. See Louisiana Revised Statutes 47:818.2
• 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
• 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
• 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
• 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
• 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