La. Admin. Code tit. 40 § IX-703
Department -the state Department of Labor, Apprenticeship Division.
Eligible Apprentice -a person who has entered into a written apprentice agreement with an employer or an association of employers pursuant to a registered apprenticeship program as provided for in Chapter 4 of Title 23 of the Louisiana Revised Statutes of 1950 (R.S. 23:381 et seq.)
Employer or Requesting Party -any person or organization employing an eligible apprentice either as a recognized program sponsor or as an obligated employer participant in an apprenticeship training program under a different program sponsor registered with the department. It may also be any person or organization employing an NCCER apprentice in accordance with this Chapter.
NCCER -the National Center for Construction Education and Research.
NCCER Apprentice -a person who is enrolled in a training program accredited by the National Center for Construction Education and Research which has no less than four levels of training and no less than 500 hours of instruction.
Program Sponso r-any person or organization operating a state apprenticeship program registered by and in good standing with the state Department of Labor, Apprenticeship Division.
Revenue-the Louisiana Department of Revenue.
Secretary of Labor -the administrator of the state Department of Labor, or any person specifically designated by the Secretary of Labor, Department of Labor who with the advice of the state Director of Apprenticeship, executes apprenticeship policy and standards.
Standards of Apprenticeship -an organized, written plan embodying the terms and conditions of employment, training, and supervision of one or more apprentices in an apprenticeable occupation and in accordance with §301 of this Part.
State Apprenticeship Program -a program registered by and in good standing with the state Department of Labor, Apprenticeship Division and meeting the minimum standards of the state apprenticeship law.
State Director of Apprenticeship -the administrator of the state Department of Labor, Apprenticeship Division, or any person specifically designated by the state Director of Apprenticeship who is authorized to administer the provisions of Louisiana apprenticeship law and rule.
Taxpayer-any corporation, S corporation, partnership, or individual subject to income and/or franchise taxes imposed under Title 47 of the Louisiana Revised Statutes.
Taxable Period-the taxpayer's annual accounting period, whether it be a calendar year or a fiscal year or the period for which the return is made, if a return is made for a period of less then 12 months.
La. Admin. Code tit. 40, § IX-703