Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:7002
Definitions
As used in this Chapter:
# (1)
"Agent" means an individual, association, corporation, club, trust, estate, society, company, joint stock company, receiver, trustee, any other person acting in a fiduciary or representative capacity who is appointed by a court, or any combination of individuals. Agent includes any department, commission, agency, or instrumentality of the state and any parish, city, village, or township and any agency or instrumentality thereof.
# (2)
"Gaming equipment" means any mechanical, electrical, or other contrivance used to facilitate the risking of loss of anything of value in order to realize a profit.
# (3)
"Person" includes an individual, partnership, unincorporated association of individuals, joint stock company, or corporation.
Source: view the official text
In this chapter (8 sections)
- 47:7001 · Rules and regulations and fees
- 47:7002 · Definitions
- 47:7003 · Licensing requirements
- 47:7004 · Licensing
- 47:7005 · Denial, revocation, or suspension of license
- 47:7006 · Records of licensees
- 47:7019.1 · Collection of tolls, fees, and charges on Crescent City…
- 47:7019.2 · Collection of tolls, fees, and charges on Crescent City…