2021 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§2. General definitions

RS 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.

Amended by Acts 1975, No. 383, §1.