Section 47:463.226 - Special prestige license plates; Louisiana State University 2023 NCAA Women's National ChampionshipA. 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 State University 2023 NCAA Women's National Championship 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 the Louisiana State University Board of Supervisors 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 year "2023".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. An annual fee of fifty-one dollars shall be paid to Louisiana State University for each license plate issued as provided in this Section.E. The tax for the plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana.F. The department shall collect the annual fee required by Subsection D of this Section for each license plate. The department shall retain one dollar from each annual fee to offset administrative costs. The remainder of the fee shall be forwarded to Louisiana State University. The amount forwarded to the institution shall be considered to be a charitable donation to Louisiana State University by the applicant.G. 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 fees, the transfer and disposition of such license plates, the colors available, and the design criteria.H. The monies received by Louisiana State University shall be used solely for academic or financial need-based scholarships.I. Upon the signing of a contract authorizing the use of the logo of Louisiana State University, the secretary of the Department of Public Safety and Corrections shall establish the "Louisiana State University 2023 NCAA Women's National Championship" in accordance with the provisions of this Section.J. The special license plate authorized by this Section shall not be subject to the design requirements provided for by R.S. 47:463(A)(3).La. Revenue and Taxation § 47:463.226
Added by Acts 2023, No. 163,s. 1, eff. 8/1/2023.