Section 47:463.174 - Special prestige license plate; "Louisiana Master Gardener"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 "Louisiana Master Gardener Program" plate, 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 license plate color and design shall be selected by the Louisiana Master Gardener Program of the LSU AgCenter, provided it is in compliance with R.S. 47:463(A)(3). The design shall include the words, "Louisiana Master Gardener".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 ten 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 Louisiana Master Gardener Program of the LSU AgCenter or its successor organization. The monies received from the royalty fees shall be used to develop and enhance community programs related to horticulture, including but not limited to environmental improvement activities, community and school garden programs, and public horticultural events.F. The secretary shall promulgate rules and regulations as are necessary to implement the provisions in this Section.La. Revenue and Taxation § 47:463.174
Added by Acts 2014, No. 344,s. 1, eff. 8/1/2014.