La. Revenue and Taxation § 47:463.201

Current with changes from the 2024 Legislative Session
Section 47:463.201 - Special prestige license plate; "Louisiana Motor Transport Association"
A. The deputy secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Louisiana Motor Transport Association" plate. The license plate shall be available for use on any personal motor vehicle or commercial vehicle under sixteen thousand pounds which does not require apportioned plates as established by the International Registration Plan.
B. The secretary shall work in conjunction with the executive director of the Louisiana Motor Transport Association, Inc. to select the color and design of the plate, provided it is in compliance with R.S. 47:463(A)(3).
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-five 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 shall be collected by the department and forwarded to the Louisiana Motor Transport Association, Education Foundation.
F. The deputy secretary shall promulgate and adopt rules and regulations as are necessary to implement the provisions of this Section.

La. Revenue and Taxation § 47:463.201

Acts 2018, No. 246, §1, eff. Jan. 1, 2019.
Added by Acts 2018, No. 283,s. 1, eff. 8/1/2018.