Section 47:463.71 - Special prestige license plate; Boy Scouts of AmericaA. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for the Boy Scouts of America. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by the Boy Scouts of America, provided that it is in compliance with R.S. 47:463(A)(3).B. 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.C. The charge for this special license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana plus an annual royalty fee of twenty-five dollars for each plate, to be collected by the department every two years upon renewal of the plate. The annual royalty fee shall be paid by the department to the appropriate Louisiana council of the Boy Scouts of America as determined by the zip code of the purchaser's parish of origin. A handling fee of three dollars and fifty cents shall also be charged and retained by the department to offset a portion of administrative costs.D. The secretary shall promulgate rules and regulations as are necessary to implement the provisions of this Section.La. Revenue and Taxation § 47:463.71
Acts 1999, No. 925, §1; Acts 2012, No. 334, §1.Acts 1999, No. 925, §1; Acts 2012, No. 334, §1.