La. Admin. Code tit. 43 § V-527
Affiliates-any business concerns affiliated with each other where either directly or indirectly one concern controls or has the power to control the other or a third party controls or has the power to control both.
Contract-a contract for the disposition of state royalty oil.
Lessee-the owner or owners of the working interest under a state lease.
Lessor-the state of Louisiana acting through the State Mineral Board.
Louisiana Refiner-an applicant who is certified by the mineral board.
Refiner-a qualified applicant who contracts for state royalty oil pursuant to the policies and procedures established by the State Mineral Board and these regulations.
Royalty Oil-the state's royalty portion of crude oil or condensate produced from or allocated to state leases.
Seller-the State Mineral Board acting on behalf of the state of Louisiana in a contract to sell royalty oil.
La. Admin. Code tit. 43, § V-527