Louisiana Statutes

§ 47:451 — Definitions and terms

Louisiana·Title 47 Revenue and Taxation

§451. Definitions and terms The following words and phrases, when used in this Chapter, shall, for the purpose of this Chapter, have the meaning respectively ascribed to them in this Section, except in those instances where the context clearly discloses and indicates a different meaning.

(1)"Boat trailer" means a noncommercial vehicle of the trailer or semitrailer type used solely and exclusively for transporting pleasure watercraft and having a loaded gross weight of not more than one thousand five hundred pounds.
(2)"Bus" or "passenger coach" (which terms shall be synonymous) means every motor-propelled vehicle, with a capacity of more than seven (7) persons, constructed and designed for purpose of transporting persons for commercial purposes.
(3)"Combination of vehicles" or "train of

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Legislative History

Amended by Acts 1972, No. 96, §5, eff. Jan. 1, 1973; Acts 1977, No. 113, §2, eff. June 22, 1977; Acts 1977, No. 443, §1; Acts 1978, No. 502, §1; Acts 1995, No. 701, §2; Acts 2018, No. 675, §2.

Nearby Sections

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