La. Admin. Code tit. 4 § V-4103
Compensation - includes wages, salaries, bonuses, tips, commissions, fringe benefits, termination or severance pay, commission, per diem, and any and all similar items.
Fair Market Value (FMV) - that amount of compensation that would be paid between unrelated third parties to obtain a service or benefit.
Fringe Benefits - meals, lodging, allowances, vehicle personal usage, moving expenses, etc.
Inkind - noncash compensation, may include meals, lodging, vehicle personal use, moving expenses, etc.
Reimbursed Expenses - items of expenditure incurred by an employee in the performance of his job.
Tax Liability - includes federal and state tax withholding, FICA and Medicaid withholding, and any penalty or interest payment due as a result of noncompliance.
Taxable Compensation - all compensation items not excludable as income under a specific IRS Code Section.
La. Admin. Code tit. 4, § V-4103