La. Revenue and Taxation § 47:463.77

Current with changes from the 2024 Legislative Session
Section 47:463.77 - Special prestige license plate; Captain Shreve High School
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate for Captain Shreve High School, Shreveport, Louisiana, when the department has received a minimum of one hundred applicants for such plate. 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 Captain Shreve High School Student Council subject to the approval of the Captain Shreve High School principal, 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 and as provided for in this Section.
C.
(1) A royalty fee of twenty-five dollars for the use of the school's design by the department shall be paid to the school for each license plate issued as provided in this Section.
(2) The charge for the plate shall be the standard motor vehicle license plate tax imposed by Article VII, Section 5 of the Constitution of Louisiana plus a handling fee of three dollars and fifty cents which shall be retained by the department to offset administrative costs.
D. The department shall collect the required royalty fee for each license plate and forward the fee to the Caddo Parish School Board. The monies received from the Caddo Parish School Board from the license plates shall be forwarded to the Captain Shreve High School to be used solely for school and instructional activities.
E. The secretary shall establish 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 monies generated from the one-time fee for these plates, the transfer and disposition of such license plates, the colors available, and the design criteria.
F. Upon the signing of a contract authorizing the use of the logo, the secretary of the Department of Public Safety and Corrections shall establish the prestige plates for Captain Shreve High School. This contract shall include an agreement on the part of such high school to use the royalty fees as provided in Subsection D of this Section.

La. Revenue and Taxation § 47:463.77

Acts 1999, No. 1244, §1.
Acts 1999, No. 1244, §1.