La. Revenue and Taxation § 47:463.152

Current with operative changes from the 2024 Third Special Legislative Session
Section 47:463.152 - Special prestige license plate; "Louisiana Seafood"
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Louisiana Seafood" plate, in support of the Louisiana seafood industry, provided there is a minimum of one thousand applicants for such plates. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The color and design of the license plate shall be selected by the Louisiana Seafood Promotion and Marketing Board, provided that it is in compliance with R.S. 47:463(A)(3).
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
D. The charge for the prestige license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an annual royalty fee of twenty-five dollars for each license plate to be collected by the department every two years upon renewal of the plate, which shall be disbursed in accordance with Subsection E of this Section. A handling fee of three dollars and fifty cents for each plate shall be charged and retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and deposited into the Louisiana Seafood Promotion and Marketing Fund. The monies received from the royalty fees shall be used by the Louisiana Seafood Promotion and Marketing Board to implement the duties and functions of that board, relating to the promotion and marketing of seafood as provided for in R.S. 56:578.3.
F. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.

La. Revenue and Taxation § 47:463.152

Acts 2011, No. 97, §1.
Acts 2011, No. 97, §1.