Louisiana § RS 47:871 - Definitions
Full text of Louisiana Louisiana Civil Code § RS 47:871 — Definitions, with citation guidance and answers to common questions.
§ RS 47:871. Definitions
For purposes of this Chapter:
(1) "Cigarettes" shall have the meaning as set forth in R.S. 13:5062(4)(a) through (d).
(2) "Consumer" means an individual who is not licensed as a cigarette wholesale dealer or cigarette retail dealer as defined in R.S. 47:842.
(3) "Delivery sale" means any sale of cigarettes to a consumer in this state where either (a) the purchaser submits the order for such sale by means of a telephonic or other method of voice transmission, the mails or any other delivery service, or the Internet or other online service, or (b) the cigarettes are delivered by use of the mails or of a delivery service. A sale of cigarettes shall be a delivery sale regardless of whether the seller is located within or without this state. A sale of cigarettes not for personal consumption to a person who is a cigarette wholesale dealer or a cigarette retail dealer shall not be a delivery sale.
(4) "Delivery service" means any person who is engaged in the commercial delivery of letters, packages, or other containers.
(5) "Mails" or "mailing" means the shipment of cigarettes through the United States Postal Office.
(6) "Person" means any natural person, trustee, company, partnership, corporation, or other legal entity.
(7) "Secretary" means the secretary of the Department of Revenue for the state of Louisiana or his duly authorized representatives.
Acts 2003, No. 1128, §1, eff. July 2, 2003; Acts 2013, No. 221, §3.
Frequently Asked Questions About Louisiana § RS 47:871
What does Louisiana Civil Code § RS 47:871 cover?
Section RS 47:871 ("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 47:871?
A common citation format is "Louisiana Civil Code § RS 47:871" (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 47:871 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.