Louisiana § RS 47:1692 - Definitions
Full text of Louisiana Louisiana Civil Code § RS 47:1692 — Definitions, with citation guidance and answers to common questions.
§ RS 47:1692. Definitions
As used in this Chapter, the following terms shall have the meaning ascribed to them in this Section unless the context clearly indicates otherwise:
(1) "Consumable hemp product" shall have the same definition as set forth in R.S. 3:1481.
(2) "Consumer" means either a business entity or a person who purchases consumable hemp products.
(3) "Retail sale" means the sale or transfer of consumable hemp products to a consumer for any purpose other than for resale and shall include all transactions as the secretary, upon investigation, finds to be in lieu of sales. Resale shall include but not be limited to the sale of consumable hemp products for further processing into a product produced in accordance with R.S. 40:1046.
(4) "Retailer" means a person or entity that sells or offers for sale consumable hemp products to a consumer. Retailer shall also include any person or entity that imports or causes to be imported from any other state consumable hemp products for use or consumption.
(5) "Secretary" means the secretary of the Department of Revenue or his duly appointed representatives.
Acts 2019, No. 164, §3; Acts 2019, No. 247, §1, eff. Aug. 1, 2019; Acts 2021, No. 336, §2.
NOTE: See Acts 2019, No. 247, re: tax year applicability.
Frequently Asked Questions About Louisiana § RS 47:1692
What does Louisiana Civil Code § RS 47:1692 cover?
Section RS 47:1692 ("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 47:1692?
A common citation format is "Louisiana Civil Code § RS 47:1692" (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 47:1692 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.