reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:476 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§476. Common carrier vehicle substitutions

RS 476 - Common carrier vehicle substitutions  The amount of the registration or license tax applied to a vehicle classified as a common carrier in excess of the amount which would be applied to it if it were not so classified, may be deducted from the registration or license tax due on any vehicle substituted therefor in such service during any registration period proportionately when the vehicle is sold or otherwise disposed of during such period, or is definitely withdrawn from such use or service, and such other vehicle substituted therefor.
LA Rev Stat § 47:477 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§477. Trailers to bear stenciled serial numbers

RS 477 - Trailers to bear stenciled serial numbers  Before issuing a license for any semitrailer, trailer, or tandem semitrailer, the deputy secretary of the Department of Public Safety and Corrections shall require the owner to furnish the deputy secretary the serial number of each such vehicle. This serial number shall be stenciled permanently on the rear axle of each vehicle. If the semitrailer, trailer or tandem semitrailer does not have a serial number, then the office of state police shall assign to the owner a serial number and stencil that number permanently on the vehicle. The fee for this service shall be not less than five dollars if the semitrailer, trailer, or tandem semitrailer is brought into the office of state police or a state police headquarters or station for stenciling, and shall be not less than ten dollars if it is necessary for a representative of the office to perform the service in the field. This fee shall be retained by the office of state police to help defray the expenses of administering this Section. The number so assigned and stenciled shall be used in making application for and the licensing of each such vehicle. Any fees charged in excess of said fees shall be adopted pursuant to R.S. 49:950, et seq.  Amended by Acts 1958, No. 152, §1; Acts 1977, No. 427, §1, eff. July 1, 1977; Acts 1986, No. 344, §1.
LA Rev Stat § 47:478 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§478. Trucks to bear name and address of owner or lessee; exceptions

RS 478 - Trucks to bear name and address of owner or lessee; exceptions  A.(1) All interstate motor carriers registered with the Interstate Commerce Commission which operate on the highways shall bear the name or trade name of the motor carrier under whose authority the vehicle is being operated. Such a name or trade name shall be placed on the outside of both truck doors and may be placed thereon by any means permitted by R.S. 32:651. (2) All other trucks operated on the highways shall bear the name and address or equivalent identification of the owner or lessee. Such a name and address shall be placed on the outside of both truck doors and may be placed thereon by any means permitted by R.S. 32:651.  B. The requirement provided for in Subsection A of this Section shall apply to only those trucks licensed and registered for four thousand pounds or more and which are used for commercial purposes.  Amended by Acts 1960, No. 421, §1; Acts 1970, No. 301, §2; Acts 1982, No. 408, §1; Acts 1984, No. 734, §1.
LA Rev Stat § 47:479 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§479. Exemptions from license fee or tax

RS 479 - Exemptions from license fee or tax In addition to the exemptions expressed elsewhere in this Chapter, the following shall be exempt from the payment of registration or license taxes: (1) Farm tractors, self propelled farm equipment, and rubber-tired farm wagons and carts, which are designed primarily for field use and which are operated or moved only incidentally on the highways of this state, and which are used for farm purposes only. (2) Trackless trolley coaches, buses or passenger coaches, or passenger carrying trailers or semi-trailers, operated wholly within the corporate limits of an incorporated municipality, or within the corporate limits of two or more contiguous, adjoining or abutting municipalities, and within a distance of one-half mile from the corporate limits thereof, under a franchise from one or all of said municipalities. (3) Self-propelled motor cranes used exclusively for heavy construction by the building and utility industries in off-road construction, if such cranes or other equipment require special permits for operation on the highways because of over-size or overweight. (4) Self-propelled oil well or gas well pulling units used exclusively for servicing oil or gas wells on off-road property, if such units require special permits for operation on the highways because of over-size or overweight. (5) Log loaders used exclusively for loading logs. (6) Trailers and semi-trailers with a gross vehicle weight rating of not more than twelve thousand pounds, when owned and used by a retail business in this state and designed and used exclusively for the purposes of pick-up or delivery of new, used, or repaired farm equipment. Amended by Acts 1956, No. 348, §1; Acts 1963, No. 59, §1; Acts 1970, No. 331, §1; Acts 1972, No. 188, §1; Acts 1991, No. 306, §2.
LA Rev Stat § 47:479.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§479.1. Exemption from registration, title, and license fee or tax for dealers; vehicles used exclusively in driver education programs

RS 479.1 - Exemption from registration, title, and license fee or tax for dealers; vehicles used exclusively in driver education programs  No dealer in new vehicles shall be required to pay the registration, title, and license fee or tax when registering a new vehicle withdrawn from inventory and furnished to any secondary school, college, or public school board on a free loan basis for exclusive use in a driver education program licensed by the Department of Public Safety and Corrections, public safety services. Added by Acts 1978, No. 637, §1; Acts 2011, No. 294, §4.
LA Rev Stat § 47:480 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§480. Cost of collection

RS 480 - Cost of collection  The cost of collecting the taxes imposed by this chapter, except the cost of license plates, shall be paid by the commissioner, and for the purpose he shall withhold from the first sums collected hereunder a sum not to exceed $250,000.00.  Amended by Acts 1950, No. 20, §1; Acts 1954, No. 425, §1; Acts 1957, No. 17, §1; Acts 1972, No. 96, §6, eff. Jan. 1, 1973.
LA Rev Stat § 47:481 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§481. Disposition of collections

RS 481 - Disposition of collections  Except as provided in R.S. 47:480, all fees and taxes provided for in this Chapter, including the permit fees, shall be paid to the state treasurer on or before the tenth day of each month following their collection and shall be credited to the account of the Transportation Trust Fund, the State Highway Improvement Fund, state highway fund No. 2, the New Orleans Ferry Fund, and the Regional Maintenance and Improvement Fund, as provided by law.  Added by Acts 1950, No. 20, §2; Acts 1999, No. 897, §1, eff. July 2, 1999; Acts 2000, 2d Ex. Sess., No. 3, §1, eff. June 30, 2000; Acts 2006, No. 708, §1, eff. July 1, 2006; Acts 2008, 2nd Ex. Sess., No. 11, §1, eff. March 24, 2008; Acts 2011, No. 390, §1, eff. July 1, 2012; Acts 2012, No. 865, §2, eff. Jan. 1, 2013; Acts 2013, No. 273, §1, eff. July 1, 2013; Acts 2019, No. 362, §4, eff. June 11, 2019.
LA Rev Stat § 47:482 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§482. Interchange trailers and semi-trailers

RS 482 - Interchange trailers and semi-trailers  Any trailer or semi-trailer which is duly registered in any state other than the state of Louisiana, may be operated upon the public highways of this state without registration or license, in the transportation of interstate and intrastate freight on the same trailer or semi-trailer, provided such trailer or semi-trailer is being used in interchange and adequate records are on file to verify such interchange; and provided further that the power unit pulling such trailer is duly licensed and registered in the state of Louisiana.  Added by Acts 1958, No. 281, §1.
LA Rev Stat § 47:490.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§490.1. Military honor plates for veterans and other military personnel

RS 490.1 - Military honor plates for veterans and other military personnel A.(1) The legislature finds that military service is absolutely essential to the protection of the way of life and form of government enjoyed by the citizens of this state and country. Indeed without the risks and sacrifice of the men and women who serve and have served our country in uniform, the liberties and democracy exercised in this state and country would not exist. (2) The legislature further finds that the state has an obligation to express its gratitude and debt to its veterans and military personnel. For decades the state has used motor vehicle license plates to express this governmental gratitude and debt. Through the issuance of official military honor license plates, the state honors those who have, in many cases, placed themselves in harm's way in order to protect our freedom and our way of life. Furthermore, honoring those who have served raises public awareness of such service. This awareness in turn serves to aid in recruitment of young people to military service. (3) The legislature further finds that these plates are unique and distinct from prestige plates, are issued to an easily identified class of individuals, are often issued and renewed without additional fees, do not require a minimum number of applicants, and are not used to raise funds for institutions or organizations. B. The legislature concludes from these findings that the state has a legitimate governmental interest in the issuance of military honor license plates to military personnel and veterans as a way to both honor veterans and to raise public awareness of their service. The legislature further concludes that these plates are issued in accordance with a "narrow, objective, and definitive standard" as is recommended by the Henderson vs. Stalder, 265 F.Supp.2d 699 (E.D. La., 2003) decision. Acts 2005, No. 365, §1, eff. June 30, 2005.
LA Rev Stat § 47:490.1.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§490.1.1. Military honor plates for veterans and other military personnel; issuance of military honor license plate with an identical number for motorcycle and boat trailer

RS 490.1.1 - Military honor plates for veterans and other military personnel; issuance of military honor license plate with an identical number for motorcycle and boat trailer  A. The provisions of this Section shall be applicable to a Louisiana resident who has been issued a military honor license plate under the provisions of this Part.  B. In the event the motor vehicle registration system of the office of motor vehicles is re-engineered, or other technology is otherwise made available to the office of motor vehicles, and upon application of a Louisiana resident who holds a military honor license plate issued under the provisions of this Part, the deputy secretary of public safety shall issue a military honor license plate with an identical number for use on an applicant's motorcycle and boat trailer in lieu of the regular motor vehicle registration license plate applicable to a motorcycle and boat trailer. The applicant shall comply with state laws relating to registration and licensing of a motorcycle and boat trailer.  C. No vehicle license tax and fee shall be charged for issuance of an additional military honor license plate as authorized by this Section, and such plate shall not be subject to the renewal requirements applicable to standard plates.  D. The deputy secretary of public safety shall adopt such rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the transfer and disposition of such license plates.  Acts 2017, No. 320, §1.
LA Rev Stat § 47:490.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§490.2. Military honor license plates for former prisoners of war

RS 490.2 - Military honor license plates for former prisoners of war A. The provisions of this Section shall be applicable to former prisoners of war of World War I, World War II, the Korean War, and the Vietnamese Conflict. B. Upon application of a former prisoner of war, the secretary shall issue military honor license plates, to be used in lieu of the regular motor vehicle registration license plates for passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans, which plates shall contain the designation "XPOW" followed by such numbers as the secretary finds expedient. The applicant shall comply with the state laws relating to registration and licensing of motor vehicles and shall, at the time of application, present such proof of status as a former prisoner of war as shall be acceptable to the secretary. C. No fee shall be charged for the military honor license plates authorized by this Section, and such plates shall not be subject to the renewal requirements applicable to standard plates. D. 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 transfer and disposition of such license plates. E. The surviving spouse of a former prisoner of war may retain and use the military honor license plate issued to the former prisoner of war. Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1.
LA Rev Stat § 47:490.3 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§490.3. Military honor license plates for members of the Louisiana National Guard

RS 490.3 - Military honor license plates for members of the Louisiana National Guard  A. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates for passenger cars, pickup trucks, vans, motorcycles, recreational vehicles, and motor homes that may be issued to any active member of the Louisiana National Guard or any member who has been honorably discharged from the Louisiana National Guard upon such member's application. The license plate shall bear either the official emblem of the guard or the letters "LANG" followed by such numbers as the secretary finds expedient, and he shall establish such rules and regulations as are necessary.  B. Oversight review of the secretary's rules and regulations shall be conducted by the Joint Legislative Committee on Transportation, Highways and Public Works.  C. A one-time fee of twenty-five dollars shall be paid for each plate, which shall be in addition to the regular motor vehicle license fee.  D. The adjutant general is authorized to recognize not more than one hundred personal staff members, battalion commanders, directors of various facilities, full colonels and above, and others by designating the issue of military honor license plates numbered "1" through "100". The adjutant general is responsible for furnishing the secretary necessary information to effect issue of the plates. The secretary shall issue replacement plates for those military honor license plates so surrendered. Any current or former member in good standing shall continue to have the option to renew his military honor plates annually.  Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1; Acts 2021, No. 41, §1.
LA Rev Stat § 47:490.4 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§490.4. Military honor license plates for certain disabled veterans

RS 490.4 - Military honor license plates for certain disabled veterans A. For the purpose of this Section, a qualified disabled veteran shall include any veteran who has a service-connected disability of fifty percent or more and who is a resident of this state. B. Upon the application of a qualified disabled veteran, the secretary shall issue to such veteran a military honor license plate, restricted to passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans, to be used in lieu of the regular motor vehicle registration license plate. The military honor license plate shall contain the designation "DV" and shall bear the international symbol of accessibility followed by such numbers as the secretary finds expedient. The applicant shall comply with all state laws relating to registration and licensing of motor vehicles and shall, at the time of application, present such proof of status as a qualified disabled veteran as shall be acceptable to the secretary. C. No fee shall be charged for the license plates authorized by this Section and such plates shall not be subject to the renewal requirements applicable to standard plates. D. 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 transfer and disposition of such license plates. E. The secretary may issue a military honor license plate, as provided for in this Section, for each vehicle registered in the applicant's name, and the holder of such license plate shall be accorded the same privileges as holders of license plates for persons with mobility impairments. The secretary shall also issue a hang tag as provided in R.S. 47:463.4(B)(1), which bears the international symbol of accessibility, to any disabled veteran who has or is issued such a plate and who requests the hang tag. No fee shall be charged for the hang tag, and it shall be exempt from renewal requirements applicable to hang tags issued pursuant to R.S. 47:463.4. However, lost, destroyed, or mutilated hang tags shall be replaced according to the provisions of R.S. 47:463.4(C), including payment of the reissuance fee. A person using the hang tag in a vehicle with a disabled veteran license plate is not required to obtain or possess a mobility impairment driver's license or identification card. Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2008, No. 700, §1; Acts 2014, No. 579, §1; Acts 2014, No. 811, §25, eff. June 23, 2014.
LA Rev Stat § 47:490.5 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§490.5. Military honor license plates for Congressional Medal of Honor recipients

RS 490.5 - Military honor license plates for Congressional Medal of Honor recipients A. The provisions of this Section shall be applicable to Congressional Medal of Honor recipients. B. Upon application of a Congressional Medal of Honor recipient, the secretary shall issue a military honor license plate to be used in lieu of the regular motor vehicle registration license plates on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans. The center portion shall have the state seal on the left, the owner's initials in the center, with such license numbers as the secretary finds expedient underneath, and the seal of the Congressional Medal of Honor Society on the right. The words "Congressional Medal of Honor" shall be printed across the bottom of the license plate. With the exception of these special designations, the overall design and color of the plate shall be in general compliance with R.S. 47:463(A)(3). The applicant shall comply with the state laws relating to registration and licensing of motor vehicles and shall, at the time of application, present such proof of status as a Congressional Medal of Honor recipient as shall be acceptable to the secretary. C. No fee shall be charged for the license plates authorized by this Section, and such plates shall not be subject to the renewal requirements applicable to standard plates. D. 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 transfer and disposition of such license plates. Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1.
LA Rev Stat § 47:490.6 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§490.6. Military honor license plates for participants in Operation Desert Shield/Desert Storm

RS 490.6 - Military honor license plates for participants in Operation Desert Shield/Desert Storm A. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates for motor vehicles restricted to passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans, which may be issued upon application of any citizen of Louisiana who was a member of the United States armed forces or of the Coast Guard who served in Operation Desert Shield/Desert Storm as certified by the Department of Veterans' Affairs. B. The charge for this license plate shall be the regular motor vehicle registration license fee. C. The secretary shall promulgate rules and regulations necessary to implement the provisions of this Section, including rules and regulations governing the transfer and disposition of the license plates upon the death of the recipient. Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1.
LA Rev Stat § 47:490.8 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§490.8. Military honor license plates for Louisiana members and retired members of the reserve forces of the United States

RS 490.8 - Military honor license plates for Louisiana members and retired members of the reserve forces of the United States A. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates that may be issued, upon application, to any citizen of Louisiana who is an active member of the military reserve forces of the United States. The license plate shall bear either the official emblem of such reserve forces or the words "U.S. Reserve Forces" and such numbers as the secretary finds expedient, and he shall establish such rules and regulations as are necessary. The plates provided for herein shall be surrendered to the secretary upon termination of active military reserve duty. The license plate shall be available for use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans. B. The secretary of the Department of Public Safety and Corrections shall establish military honor license plates that may be issued, upon application, to any citizen of Louisiana who is a retired member of the military reserve forces of the United States. A retired member is one who is receiving, or is eligible to receive, or will be eligible to receive, a pension from the federal government for military service. The license plate shall bear either the official emblem of such reserve forces or the words "U.S. Reserve Forces Retired" and such numbers as the secretary finds expedient, and he shall establish such rules and regulations as are necessary. The plates provided for herein shall be surrendered to the secretary upon the death of the retired person. C. A one-time fee of twenty-five dollars shall be paid for each plate, which shall be in addition to the regular motor vehicle registration license fee for number plates. D. Each person who is retired from the United States Marine Corps Reserve shall be eligible to receive a military honor license plate, to be issued under the terms and conditions of this Section, which license plate shall bear the phrase "USMC - Ret." and such numbers as the secretary shall determine. Acts 2005, No. 365, §1, eff. June 30, 2005; Acts 2010, No. 208, §1.