La. Revenue and Taxation § 47:463.197

Current with operative changes from the 2024 Third Special Legislative Session
Section 47:463.197 - Special prestige license plate; "Capitol High School"
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 "Capitol High School" plate, provided there is a minimum of one thousand applicants for such plate. The plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.
B. The secretary shall work in conjunction with an alumnus of Capitol High School and the state representative for House District No. 61 to select the color and design of the plate, provided it is in compliance with R.S. 47:463(A)(3). The design shall include the words "Capitol High School".
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 twenty-fivedollars 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 East Baton Rouge Parish School Board, who shall forward the royalty fees received to the Capitol High School Alumni Association. The monies received from the royalty fees shall be used to renovate and maintain the Capitol High School Auditorium and facilities.
F. The secretary shall promulgate and adopt rules and regulations as are necessary to implement the provisions of this Section.

La. Revenue and Taxation § 47:463.197

Acts 2018, No. 256, §1.
Added by Acts 2018, No. 246,s. 1, eff. 1/1/2019.