La. Revenue and Taxation § 47:471

Current with changes from the 2024 Legislative Session
Section 47:471 - Military surplus motor vehicles; special license plate
A. The deputy secretary of the Department of Public Safety and Corrections, public safety services, shall establish a special motor vehicle license plate for military surplus motor vehicles.
B. On receipt of an application the commissioner may issue a registration certificate and appropriately designed license plate to an owner of a military surplus motor vehicle. The owner of a military surplus motor vehicle applying for registration pursuant to this Section shall submit to the department, in the manner prescribed by the department, certification that the vehicle is capable of being safely operated on the highways of this state. The military surplus motor vehicle license plate shall be issued to a resident of Louisiana in the same manner as any other motor vehicle license plate.
C. The department shall collect the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, based upon the make and model of the military surplus motor vehicle.
D. The department shall suspend the registration of any vehicle registered under this Section that the department determines is not properly equipped or is otherwise unsafe to operate.
E. The Department of Public Safety and Corrections, public safety services, shall promulgate rules and regulations in accordance with the Administrative Procedure Act, subject to oversight by the House and Senate committees on transportation, highways, and public works, as necessary to implement the provisions of this Section. The rules and regulations shall become effective not later than January 20, 2019.

La. Revenue and Taxation § 47:471

Acts 2018, No. 675, §2.
Added by Acts 2018, No. 675,s. 2, eff. 8/1/2018.