2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:7002 - Definitions
§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.
Acts 1987, No. 443, §1.
