§ 47:2 — General definitions

Louisiana § 47:2

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§2. General definitions
For the purposes of this Title, unless the context clearly otherwise
requires or unless otherwise defined in specific portions of this Title, the
following words and phrases shall have the respective meanings ascribed to
them in this Section:
(1) "Oath" includes affirmation.
(2) "Person" includes any natural person, firm, partnership, association,
corporation, company, syndicate, estate, trust, business trust, or organization
of any kind.
(3) "Signature" or "subscription" includes a mark in the case of a
person who cannot sign his name, provided the mark is made in the presence
of two subscribing witnesses.
(4) "Taxpayer" means any person liable to pay a tax or file a return
under any provision in which the word "taxpayer" appears, regardless of
whether such person has paid any tax or filed the required return.
(5) "Finally resolved and settled in accordance with law" as this phrase
was used in Article XIX, Section 19, of the Louisiana Constitution of 1921 and
as this phrase is used in Article XIV, Section 11 of the Louisiana Constitution
of 1974, entitled "Prescription; Tidelands Taxes", means the day on which all
litigation between the United States and the state of Louisiana described by the
United States Supreme Court as, "United States versus Louisiana, Number 9
Original," concerning all areas in dispute has been finally resolved and settled
in accordance with law, and does not refer to any partial or piecemeal
resolution or settlement between the United States and the state of Louisiana.
When used in Chapter 17 or 18 of Subtitle II of this Title, "taxpayer"
means any person liable to pay a tax or file a return under any provisions of
Subtitle II of this Title, regardless of whether such person has paid any tax or
filed the required return.

Legislative History

Amended by Acts 1975, No. 383, §1.