Terms Used In Louisiana Revised Statutes > Title 6 > Chapter 2 > Part III - Decisions and Review

• Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
• Applicant: means a person who applies for designation as a certified market participant. See Louisiana Revised Statutes 3:3703
• Appraisal: A determination of property value.
• Aviation fuel: means aviation gasoline or aviation jet fuel. See Louisiana Revised Statutes 47:818.2
• Board: means the Agricultural Industry Board established by La. See Louisiana Revised Statutes 3:3703
• 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
• Carrier: means an operator of a pipeline or marine vessel engaged in the business of transporting motor fuel above the terminal rack. See Louisiana Revised Statutes 47:818.2
• Certified market participant: is a n applicant approved by the board to participate in a cooperative endeavor authorized under this Chapter. See Louisiana Revised Statutes 3:3703
• Commissioner: means the Louisiana Commissioner of Agriculture and Forestry. See Louisiana Revised Statutes 3:3703
• Cooperative endeavor: means a contractual relationship between the state of Louisiana through the board with a person for a public purpose. See Louisiana Revised Statutes 3:3703
• Department: means the Department of Agriculture and Forestry. See Louisiana Revised Statutes 3:1
• 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
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• 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
• 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
• Dyed gasoline: means gasoline that is required to be dyed pursuant to La. See Louisiana Revised Statutes 47:818.2
• Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
• Ethanol: means an ethyl alcohol which meets all of the following conditions in that it:

  (a)  Has a purity of at least ninety-nine percent, determined without regard to any added denaturants. See Louisiana Revised Statutes 3:3703

• 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
• 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
• 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
• Importer: means a person that imports motor fuel into this state. See Louisiana Revised Statutes 47:818.2
• Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.
• 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 any individual, partnership, association, corporation, or other legal entity. See Louisiana Revised Statutes 3:3703
• Person: means an individual or any legal or commercial entity, including a corporation, business trust, partnership, limited liability company, association, or joint venture. See Louisiana Revised Statutes 3:1
• Probable cause: A reasonable ground for belief that the offender violated a specific law.
• Remand: When an appellate court sends a case back to a lower court for further proceedings.
• Sale: means a transfer of title, exchange, or barter of motor fuel. See Louisiana Revised Statutes 47:818.2
• 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

• 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
• Writ of certiorari: An order issued by the Supreme Court directing the lower court to transmit records for a case for which it will hear on appeal.