La. Admin. Code tit. 7 § XXXI-503
Announced Production Price-the average of the production price of milk for the three years immediately preceding the calendar year for which tax credits may be given.
Certified Milk Producer-a milk producer who has been certified as such to the Department of Revenue by the Department of Health and Hospitals in accordance with R.S. 47:6026(E).
Commissioner-the Louisiana Commissioner of Agriculture and Forestry or his designee.
Federal Milk Market Order (FMMO)-a regulation issued by the United States secretary of agriculture specifying minimum prices and conditions for the purchase of milk from dairy farmers within a specified geographic area.
Information Release Form-a form entitled Authorization to Release Information which authorizes the milk market administrator or other persons to release information held by the administrator or other person relative to that milk producer.
LDAF-the Louisiana Department of Agriculture and Forestry or its designee.
Milk Handler-the person, including a dairy cooperative, who collects or receives a milk producer's milk directly from the milk producer's dairy.
Milk Market Administrator-the market administrator of the FMMO that covers this state.
Milk Producer-a resident taxpayer of the State of Louisiana who is engaged in the business of producing milk in this state from his own cows.
Non-Pooled Milk-milk that is produced in Louisiana for sale but is not included in milk production records maintained by the milk market administrator. Examples of non-pooled milk include milk pooled on FMMOs that do not cover this state, milk that has been sold but not pooled on any FMMO, and milk that had to be dumped or destroyed for legitimate reasons.
Non-Pooled Milk Form-a form or list entitled "non-pooled milk production certification" submitted by a milk producer or milk handler showing the amount of non-pooled milk produced by a milk producer for a year for which the credit is applied for.
Production Price-an annual price derived by averaging over 12 months the monthly sum of the market balancing factor, (which is the monthly arithmetic difference between the average of the sums of the uniform prices plus the associated transportation costs of moving milk from its export points of origin to New Orleans, Louisiana less the monthly uniform price in the FMMO that covers this state), plus the cost of milk production in this state as determined by the LSU Agricultural Center's Department of Agricultural Economics and Agribusiness.
Tax Credit-the milk producer refundable tax credit established by R.S. 47:6032.
Uniform Price-the weighted average price established in the FMMO covering this state.
La. Admin. Code tit. 7, § XXXI-503