Louisiana § RS 37:101 - Special definitions
Full text of Louisiana Louisiana Civil Code § RS 37:101 — Special definitions, with citation guidance and answers to common questions.
§ RS 37:101. Special definitions
As used in this Part the following terms shall have the following meanings:
(1) "Claim" means any cause of action against a certified public accountant or firm, regardless of the legal basis of the claim, including but not limited to tort, fraud, breach of contract, or any other legal basis, arising out of any engagement to provide professional services, including but not limited to the following:
(a) The providing of attest services as defined in R.S. 37:73(1)(a).
(b) The providing of business or financial advice.
(c) Advice relative to plans or actions to qualify for tax benefits or otherwise reduce the amounts of tax owed.
(d) Advice relative to the structuring of pension or retirement or insurance plans or other employee benefits.
(e) The provision, including design, of computer software for accounting or bookkeeping functions.
(f) Any other advice relative to the conduct of any business whether conducted for profit or not.
(2) "Claimant" means any person having an interest or right to assert a claim, whether for himself or on behalf of another.
(3) "Society" means the Society of Louisiana Certified Public Accountants.
Acts 1997, No. 747, §1; Acts 2006, No. 214, §1.
Frequently Asked Questions About Louisiana § RS 37:101
What does Louisiana Civil Code § RS 37:101 cover?
Section RS 37:101 ("Special definitions") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 37:101?
A common citation format is "Louisiana Civil Code § RS 37:101" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 37:101 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.