La. Revenue and Taxation § 47:463.182

Current with operative changes from the 2024 Third Special Legislative Session
Section 47:463.182 - Special prestige license plates; Louisiana AIDS Advocacy Network
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for the Louisiana AIDS Advocacy Network provided there is a minimum of one thousand applicants for such plate. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The secretary shall work in conjunction with the Louisiana AIDS Advocacy Network to select the color and design of the plate 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 department shall collect an annual royalty fee of twenty-five dollars for this special prestige license plate that 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 Louisiana AIDS Advocacy Network, or its successor organization. The monies received from the royalty fees shall be used solely for the support of programs administered by the Louisiana AIDS Advocacy Network.
F. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.

La. Revenue and Taxation § 47:463.182

Acts 2014, No. 199, §1; Acts 2014, No. 282, §1.
Added by Acts 2014, No. 199,s. 1, eff. 8/1/2014.
Added by Acts 2014, No. 282,s. 1, eff. 8/1/2014.