Louisiana § 47:7002 Definitions

Louisiana Statutes

§ 47:7002 — Definitions

Louisiana § 47:7002

Title 47Revenue and Taxation

This text of Louisiana § 47:7002 (Definitions) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

La. Stat. Ann. § 47:7002 (2026).

Text

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.

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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.