La. Revenue and Taxation § 47:463.159

Current with operative changes from the 2024 Third Special Legislative Session
Section 47:463.159 - Special prestige license plate; "Public Schools"
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 "Public Schools" plate, 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 secretary shall determine the color and design of the plates issued under the provision of this Section, provided such design shall bear the words "Public Schools".
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 department shall collect an annual royalty fee of twenty-five dollars, which shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.
E. The annual royalty fee shall be collected by the department and forwarded to the respective school board of the parish in which the plate was issued. In parishes where there are multiple school districts, the person requesting the plate shall indicate to which school board the royalty fee shall be forwarded. The monies received from the royalty fees shall be used solely for technological upgrades and advancements.
F. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.

La. Revenue and Taxation § 47:463.159

Acts 2012, No. 440, §1.
Acts 2012, No. 440, §1.