La. Revenue and Taxation § 47:463.43

Current with operative changes from the 2024 Third Special Legislative Session

Section 47:463.43 - Special license plates; environmental education account

A. The Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for environmental education by the Department of Wildlife and Fisheries for the purposes provided in R.S. 56:10(B)(18). The license plates shall be restricted to use on passenger cars, pickup trucks, vans, and recreational vehicles.

B. The prestige license plates shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate, and as provided for in this Section.

C. The tax for the plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana. However, no such plate shall be issued unless the application is accompanied by a donation of twenty-five dollars to be distributed as provided by Subsection D of this Section and a one dollar handling fee.

D. The department shall collect the donation for each license plate and forward the donation as provided in Subsection C of this Section to the Department of Wildlife and Fisheries. The one-dollar handling fee as provided in Subsection C of this Section shall be retained by the department to offset the administrative costs. The funds received by the Department of Wildlife and Fisheries pursuant to this Section shall be deposited in the environmental education account, which is created within the Conservation Fund through the provisions of R.S. 56:10(B)(18), and used solely for the purposes of that fund.

E. The secretary shall establish such rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of the donation, the transfer and disposition of such license plates, the colors available, and the design criteria.

La. Revenue and Taxation § 47:463.43

Acts 1995, No. 322, §1; Acts 2008, No. 544, §2, eff. July 1, 2008; Acts 2011, No. 265, §4, eff. July 1, 2011; Acts 2018, No. 509, §2; Acts 2022, No. 15, §3.

Amended by Acts 2022, No. 15,s. 3, eff. 8/1/2022.

Amended by Acts 2018, No. 509,s. 2, eff. 8/1/2018.

Acts 1995, No. 322, §1; Acts 2008, No. 544, §2, eff. 7/1/2008; Acts 2011, No. 265, §4, eff. 7/1/2011.