Section 47:463.183 - Special prestige license plates; "ALS"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 "Challenge ALS" plate. 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 ALS Association Lousiana-Mississippi Chapter, provided it is in compliance with R.S. 47:463(A)(3). The design shall include the words "Challenge ALS".C. The special 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 thirty dollars 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 collected by the department shall be forwarded to the ALS Association Louisiana-Mississippi Chapter or its successor organization. The monies received from the royalty fees shall be used solely for amyotrophic lateral sclerosis research.F. The secretary shall promulgate rules and regulations as are necessary to implement the provisions of this Section.La. Revenue and Taxation § 47:463.183
Added by Acts 2015, No. 6,s. 1, eff. 8/1/2015.