reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:463.218. Special prestige license plate; "Daughters of Universal Grand Chapter Order of Eastern Star"

RS 47:463.218 - Special prestige license plate; "Daughters of Universal Grand Chapter Order of Eastern Star"
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Daughters of Universal Grand Chapter Order of Eastern Star" plate, provided there is a minimum of one thousand applicants for such 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 deputy grand master of the United Most Worshipful St. John's Grand Lodge of Ancient, Free and Accepted Scottish Rite Masons for the state of Louisiana to select the color and design of the plate, provided it is in compliance with R.S. 47:463(A)(3). The design may include the words "Daughters of Universal Grand Chapter Order of Eastern Star".
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 royalty 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 United Most Worshipful St. John's Grand Lodge of Ancient, Free and Accepted Scottish Rite Masons for the state of Louisiana. The monies received from the royalty fees shall be used for monthly expenses and building maintenance.
F. The secretary shall promulgate and adopt rules and regulations as are necessary to implement the provisions of this Section.
Acts 2022, No. 29, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:463.219. Special prestige license plate; "International Association of Firefighters"

RS 47:463.219 - Special prestige license plate; "International Association of Firefighters"
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "International Association of Firefighters" plate, provided there is a minimum of one thousand applicants for such 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 president of the Professional Firefighters Association of Louisiana 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 words "International Association of Firefighters" and shall contain the logo of the International Association of Firefighters.
C. The special prestige license plate shall be issued and renewed, upon application and receipt of a letter of good standing from the president of the Professional Firefighters Association of Louisiana, to a citizen of Louisiana certified as a member of the International Association of Firefighters 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 royalty 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 Professional Firefighters Association of Louisiana. The monies received from the royalty fees shall be used to provide relief for members of the International Association of Firefighters who have suffered catastrophic injuries due to significant losses resulting from a hurricane, flood, tornado, fire, or loss of a minor child.
F. The secretary shall promulgate and adopt rules and regulations as are necessary to implement the provisions of this Section.
Acts 2022, No. 58, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:463.220. Special prestige license plate; "Mental Health"

RS 47:463.220 - Special prestige license plate; "Mental Health"
A.(1) The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Mental Health" plate, provided there is a minimum of one thousand applicants for such plate. The plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.
(2) The Department of Public Safety and Corrections, office of motor vehicles, shall create the special prestige license plate when the applicable statutory provisions are met and the department's electronic vehicle and title registration system is updated to accommodate the creation of new plates.
B. The secretary shall work in conjunction with the Louisiana Rural Mental Health Alliance 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 words "Mental Health".
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 as follows:
(1) Three-quarters of the royalty fee shall be dedicated to the National Alliance on Mental Illness Louisiana.
(2) One-quarter of the royalty fee shall be dedicated to the Louisiana Rural Mental Health Alliance.
F. The secretary shall promulgate and adopt rules and regulations as are necessary to implement the provisions of this Section.
Acts 2022, No. 64, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:463.221. Special prestige license plate; "Mississippi State University Alumni Association"

RS 47:463.221 - Special prestige license plate; "Mississippi State University Alumni Association"
A.(1) The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Mississippi State University Alumni Association" plate, provided there are a minimum of one thousand applicants for the plate. The plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.
(2) The Department of Public Safety and Corrections, office of motor vehicles, shall create the special prestige license plate when the applicable statutory provisions are met and the department's electronic vehicle and title registration system is updated to accommodate the creation of new plates.
B. The secretary shall work in conjunction with the executive director of the Mississippi State University Alumni Association or his designee and the state senator for Senate District 18 to select the color and design of the plate, provided the design 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 in equal disbursements to the Mississippi State Alumni chapters in the state of Louisiana that are officially sanctioned by the Mississippi State Alumni Association.
F. The secretary shall promulgate and adopt rules and regulations as are necessary to implement the provisions of this Section.
Acts 2022, No. 86, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:463.222. Special prestige license plate; "University of Mississippi Alumni Association"

RS 47:463.222 - Special prestige license plate; "University of Mississippi Alumni Association"
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "University of Mississippi Alumni Association" plate, provided there are a minimum of one thousand applicants for the 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 executive director of the University of Mississippi Alumni Association or his designee and the state senator for Senate District 18 to select the color and design of the plate, provided the design 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 in equal disbursements to the University of Mississippi Alumni Association chapters in the state of Louisiana that are officially sanctioned by the University of Mississippi Alumni Association.
F. The secretary shall promulgate and adopt rules and regulations as are necessary to implement the provisions of this Section.
Acts 2022, No. 86, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:463.223. Special prestige license plate; "University of Southern Mississippi Alumni Association"

RS 47:463.223 - Special prestige license plate; "University of Southern Mississippi Alumni Association"
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "University of Southern Mississippi Alumni Association" plate, provided there are a minimum of one thousand applicants for the 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 executive director of the University of Southern Mississippi Alumni Association or his designee to select the color and design of the plate, provided the design 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 in equal disbursements to the University of Southern Mississippi Alumni Association chapters in the state of Louisiana that are officially sanctioned by the University of Southern Mississippi Alumni Association.
F. The secretary shall promulgate and adopt rules and regulations as are necessary to implement the provisions of this Section.
Acts 2022, No. 86, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:463.225. Special prestige license plate; "Juneteenth"

RS 47:463.225 - Special prestige license plate; "Juneteenth"
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Juneteenth" plate, provided there is a minimum of one thousand applicants for such 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 Southwest Louisiana (SWLA) Juneteenth Committee, Inc., 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 word "Juneteenth".
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 royalty 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 treasurer of the SWLA Juneteenth Committee, Inc. The monies received from the royalty fees shall be used to assist the SWLA Juneteenth Committee, Inc.
F. The secretary shall promulgate and adopt rules and regulations as are necessary to implement the provisions of this Section.
Acts 2023, No. 163, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:463.226. Special prestige license plates; Louisiana State University 2023 NCAA Women's National Championship

RS 47:463.226 - Special prestige license plates; Louisiana State University 2023 NCAA Women's National Championship
A. 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).
Acts 2023, No. 163, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:463.227. Special prestige license plate; "Utility Line Worker"

RS 47:463.227 - Special prestige license plate; "Utility Line Worker"
A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Utility Line Worker" plate, provided there is a minimum of one thousand applicants for the 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 a designee from Entergy, Cleco, Southwestern Electric Power Company, the Association of Electric Cooperatives, the Louisiana Electric Power Authority, AT&T, and the Louisiana Internet Association 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 words "Utility Line Worker".
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. The royalty 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 Community and Technical College System Certified Line Worker programs to assist students in purchasing required climbing tools.
F. The secretary shall promulgate rules and regulations as are necessary to implement the provisions of this Section.
Acts 2023, No. 173, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:463.228. Special prestige license plate; "Louisiana Soccer Association"

RS 47:463.228 - Special prestige license plate; "Louisiana Soccer Association"
A. 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 Soccer Association" plate, provided there are a minimum of one thousand applicants for the 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 president of the Louisiana Soccer Association or his designee to select the color and design of the plate, provided the design 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 Soccer Association to be used in support of its mission of growing, promoting, and enhancing the culture of soccer across Louisiana.
F. The secretary shall promulgate and adopt rules and regulations as are necessary to implement the provisions of this Section.
Acts 2023, No. 173, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:463.229. Special prestige license plate; "Louisiana Respiratory Therapist "RT STRONG""

RS 47:463.229 - Special prestige license plate; "Louisiana Respiratory Therapist "RT STRONG""
A. 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 Respiratory Therapist "RT STRONG"" plate, provided there are a minimum of one thousand applicants for the 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 president of the Louisiana Society for Respiratory Care or his designee to select the color and design of the plate, provided the design 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 Society for Respiratory Care to be used in support of its mission which raises public awareness of respiratory care, pulmonary promotion, and disease prevention. Additionally, the monies shall be used to encourage, develop, and provide, on a regional basis, educational programs in respiratory therapy and diagnostics.
Acts 2023, No. 173, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:464. Road tractors

RS 47:464 - Road tractors
On each road tractor, an annual registration or license tax, on the basis of seven dollars and fifty cents ($7.50) per thousand pounds gross weight of such vehicle shall be imposed, provided that the minimum charge thereon shall not be less than twenty-five dollars ($25.00).
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:466. Commercial passenger vehicles

RS 47:466 - Commercial passenger vehicles
A. For each motor vehicle, semitrailer, or tandem semitrailer used primarily for the transportation of passengers, bus or passenger coach, and except trackless street or trolley cars and bona fide taxi cabs constructed and operated as such within the corporate limits of incorporated municipalities, an annual registration or license tax of six dollars and twenty-five cents per capacity passenger shall be collected by the commissioner, or through such agency as he might designate; provided that the minimum license or registration tax to be paid under this Section shall not be less than twenty-five dollars.
B. No registration or license tax shall apply, nor shall registration be afforded to any trailer for passenger carrying purposes, and it shall be unlawful and constitute a misdemeanor, punishable as hereinafter provided, for any person to operate a trailer as a passenger carrying vehicle.
C. Any bus or passenger coach as described in this Section which has been converted to a noncommercial vehicle for personal use shall be eligible for military honor plates as provided for in R.S. 47:490.7 without payment of any additional fee.
Acts 1989, No. 723, §1; Acts 2005, No. 365, §1, eff. June 30, 2005.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:467. Commercial passenger vehicles operated under municipal franchises

RS 47:467 - Commercial passenger vehicles operated under municipal franchises
Notwithstanding any provision of this Chapter where a bus or passenger coach or passenger carrying trailer or semi-trailer is operated wholly within the corporate limits of an incorporated municipality and also operates within seven miles of the corporate limits thereof under a franchise from the municipality, an annual registration or license tax of three dollars and twenty-five cents ($3.25) per passenger seat shall be collected by the commissioner or through such agency as he might designate. The term "franchise" as used in this section means a legal franchise granted by the governing authority of a municipality, which authorizes the operation of a general public transportation system. Any vehicle licensed and registered for city use only in a municipality of a population of twenty-five hundred or less, and actually maintained and domiciled and kept therein, may be operated beyond the seven mile limit for an occasional trip, in no event to exceed four during each calendar month, provided that such trip be reported to the director of public safety prior to making the said trip.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:468. School and charity buses

RS 47:468 - School and charity buses
Any passenger carrying vehicle, of whatever class, of a capacity of more than seven passengers and used in the transportation of teachers or pupils to or from schools or their institutions of learning under contract or other arrangement made by or with the constituted and authorized school authorities, and any same type vehicle, which is owned and operated by and solely used for a nonprofit charitable institution, shall pay an annual license or registration fee of ten dollars per vehicle, regardless of its passenger capacity.
For the purposes of this Section the applicant shall provide his sales tax exemption number as issued by the Louisiana Department of Revenue. This requirement shall not be necessary for religious orders operating as nonprofit charitable institutions.
Amended by Acts 1975, No. 754, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:469. Taxi cabs

RS 47:469 - Taxi cabs
For taxi cabs designed, constructed, and bona fide operated as such, the annual rate shall be thirty dollars per vehicle. The issuance of a registration certificate or license plate hereunder shall not be construed as an authority on the part of the owner or operator of the vehicle to operate the same in violation of law, or the rules and regulations of the public service commission.
Amended by Acts 1964, No. 366, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:469.1. Special prestige license plate; "For Hire", city of New Orleans

RS 47:469.1 - Special prestige license plate; "For Hire", city of New Orleans
A. Taxi cabs, limousines, horse-drawn carriages, pedicabs, general charter tour vehicles, sightseeing tour vehicles, courtesy vehicles, non-emergency medical vehicles, airport shuttles, and accessible taxi cabs owned or operated by companies licensed by the city of New Orleans shall be issued a special "For Hire" plate.
B. The plate shall be designated with a series consisting of numeric characters, alpha characters, or any combination thereof. The series shall be consistent with the license number issued by the city of New Orleans to identify the vehicle and may be accompanied by a symbol or emblem representing the city of New Orleans, taxi cab bureau.
C.(1) The city of New Orleans shall provide the office of motor vehicles with the series to be issued to the vehicles. All plates authorized by this Section shall include a handling charge of three dollars and fifty cents, as authorized by R.S. 47:463(A)(3)(a), to offset the administrative costs of the department for the issuance of such plates. All vehicles registered with a "For Hire" plate, except horse-drawn carriages and pedicabs, shall also be issued a secondary plate, identical in appearance to the primary plate, which shall be displayed on the front of the vehicle.
(2) In addition to the three dollars and fifty cents authorized by R.S. 47:463(A)(3)(a) collected for the primary and secondary plate authorized by this Section, the annual rate for the plates shall be fifty dollars except commercial passenger vehicles shall be assessed the annual registration fee authorized by R.S. 47:466(A).
D.(1) Horse-drawn carriages and pedicabs, licensed by the city of New Orleans, shall be issued a plate for identification purposes only.
(2) The plate shall be designated by a series consisting of numeric characters, alpha characters, or any combination thereof. The series shall be consistent with the license number issued by the city of New Orleans to identify the vehicle and may be accompanied by a symbol or emblem representing the city of New Orleans, taxi cab bureau. The city of New Orleans shall provide the office of motor vehicles with the series to be issued to the vehicles.
(3) In addition to the three dollars and fifty cents as authorized by R.S. 47:463(A)(3)(a), the annual rate for the plate shall be thirty dollars.
E. Permissible road usage of horse-drawn carriages and pedicabs shall be determined by New Orleans city ordinances.
F. The commissioner is authorized to promulgate all rules and regulations necessary, in accordance with the Administrative Procedure Act, to administer and enforce the provisions of this Section.
Acts 2012, No. 391, §1; Acts 2014, No. 273, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:469.2. Taxi cabs; reconstructed title prohibition

RS 47:469.2 - Taxi cabs; reconstructed title prohibition
No vehicle issued a reconstructed title as provided in R.S. 32:707 or which has ever been issued a title marked as salvage, rebuilt, junk, total loss, or any equivalent certificate of title in this state or any other state shall be issued a registration certificate or license plate to operate as a taxicab.
Acts 2012, No. 566, §3, eff. Oct. 15, 2012.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:471. Military surplus motor vehicles; special license plate

RS 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.
Acts 2018, No. 675, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:472. Lost certificate or number plate

RS 47:472 - Lost certificate or number plate
A. If any number plate or registration certificate issued hereunder is lost, mutilated, or becomes illegible, or is transferred from one person to another, the person who is entitled thereto shall make immediate application for and obtain a duplicate or substitute therefor, upon furnishing affidavit or information of such fact satisfactory to the commissioner and upon payment of ten dollars for duplicate plate or plates and four dollars for each duplicate certificate of registration.
B. All collections made under the provisions of this Section shall be apportioned to funds in the same manner as if they were part of the license tax imposed. However, three dollars of each fee for a duplicate certificate of registration shall be deposited in the state general fund and eight dollars of each fee for a duplicate plate or plates shall be paid into the state treasury on or before the twenty-fifth day of each month following their collection.
C. No fee shall be charged for transactions to issue a duplicate certificate of registration to correct an address due to the renaming of a street or highway in accordance with a parish or municipal ordinance.
Amended by Acts 1970, No. 686, §1; Acts 1977, No. 415, §1, eff. July 1, 1977. Amended by Acts 1983, 1st Ex. Sess., No. 33, §4, eff. Jan. 19, 1983; Acts 1986, No. 1050, §1; Acts 1992, No. 984, §14; Acts 2021, No. 335, §3.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:473.1. Special personalized license plates for dealers

RS 47:473.1 - Special personalized license plates for dealers
A. In addition to the provisions of this Chapter authorizing the issuance of dealers' license plates and commercial license plates, the secretary of the Department of Public Safety and Corrections shall establish and issue special personalized plates for a dealer, as defined by R.S. 47:451(8). The personalized license plates may be used for such sale, demonstration, or trading purposes, including all deliveries and transfers of vehicles, as authorized by the secretary.
B. The secretary shall establish and promulgate rules and regulations for the procedures for application for and issuance of such personalized license plates, and shall fix a date, annually, by which applications shall be made. The secretary shall not issue a letter combination which might carry a connotation offensive to good taste and decency. A fee of twenty-five dollars annually shall be paid for each plate, which shall be in addition to the regular motor vehicle registration license fee.
C. No two dealers shall be issued identical personalized plates. Each dealer shall make a new application and pay the fee for the personalized plates each time he desires to have such personalized plates issued to him. Once the dealer obtains personalized plates he shall be given priority on these plates for each of the following years that he makes timely and appropriate application.
D. Any such plates so issued may, during the registration period for which issued, be transferred from one vehicle owned or operated by the dealer to another.
Acts 1984, No. 160, §1; HCR No. 6, 1989 2nd E.S., eff. July 9, 1989.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:473.2. Special handicapped license plates for dealers and owners of commercial vehicles

RS 47:473.2 - Special handicapped license plates for dealers and owners of commercial vehicles
A. In addition to the provisions of this Chapter authorizing the issuance of dealers' license plates and commercial license plates, the secretary of the Department of Public Safety and Corrections shall issue special handicapped license plates for a dealer, as defined by R.S. 47:451(8), and an owner of commercial vehicles as defined in R.S. 47:451(4). The special handicapped license plates shall be issued in lieu of dealer and commercial plates and in addition to any handicapped license plate issued for a vehicle under R.S. 47:463.4.
B. The secretary shall establish and promulgate rules and regulations for the issuance of handicapped license plates. Any vehicle bearing special handicapped license plates shall only be operated by or for the benefit of a person with a mobility impairment as defined in R.S. 47:463.4(E).
C. Each dealer or owner of a commercial vehicle shall make a new application and pay the fee for the special handicapped license plates each time he desires to have such handicapped plates issued to him. Once the dealer or owner of a commercial vehicle obtains special handicapped license plates, he shall be given priority on these plates for subsequent years that he makes timely and appropriate application.
D. Any such dealer plates so issued may, during the registration period for which issued, be transferred from one vehicle to another for the use and benefit of a person with a mobility impairment.
Acts 1985, No. 299, §2; HCR No. 6, 1989 2nd E.S., eff. July 9, 1989; Acts 2014, No. 811, §25, eff. June 23, 2014.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:474. Transporter plates

RS 47:474 - Transporter plates
A. The office of motor vehicles shall establish procedures by which persons who transport vehicles of any type, by any method, may obtain transporter plates.
B. The office of motor vehicles shall determine the design and material of the transporter plates.
C. The office of motor vehicles shall design the application forms which shall be used for applying for transporter plates and shall determine the information which shall be included in the applications.
D. Transporter plates shall be valid for one year.
E. Each applicant for a transporter plate shall present evidence, in a form satisfactory to the office of motor vehicles, that the applicant is covered by a liability insurance policy or bond covering public liability and property damage. The policy or bond shall be for not less than ten thousand dollars for public liability and for not less than five thousand dollars for property damage.
F. Each transporter plate shall cost one hundred dollars.
G. Transporter plates may be used in lieu of other license plates required by law for transporting any vehicle, including but not limited to mobile homes, other trailers, trucks, and other motor vehicles.
H. The office of motor vehicles shall adopt rules to implement the provisions of this Section. All rules shall be adopted in accordance with the Administrative Procedure Act.
Acts 1992, No. 631, §1, eff. July 2, 1992.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:474.1. In-transit plates

RS 47:474.1 - In-transit plates
Any dealer in motor vehicles, or trailers, or semitrailers, or other vehicles, may operate or move any such vehicle, or cause any such vehicle to be operated, or moved, upon the public roads, highways, and bridges without registering the vehicle and without attaching number plates to the vehicle, provided that the vehicle is being delivered to or from the dealer's place of business and provided that the dealer operating or moving or authorizing the operation or movement of the vehicle displays in plain sight upon the vehicle a placard which bears the name and address of the dealer and the words "IN TRANSIT".
Acts 1992, No. 631, §1, eff. July 2, 1992.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:475. Minimum licenses

RS 47:475 - Minimum licenses
Notwithstanding the provisions of R.S. 47:508, the minimum annual license fee for each vehicle subject to a license fee under this Chapter shall be ten dollars ($10.00), except that the minimum annual license fee shall be twenty-eight dollars ($28.00) for trucks weighted at ten thousand pounds or less as stated in R.S. 47:462 and that the minimum annual license fee shall be three dollars ($3.00) for private passenger automobiles licensed under R.S. 47:463, for motorcycles licensed under R.S. 47:465, and for animal drawn vehicles licensed under R.S. 47:470.
Acts 2011, No. 85, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:476. Common carrier vehicle substitutions

RS 47:476 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:477. Trailers to bear stenciled serial numbers

RS 47:477 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:478. Trucks to bear name and address of owner or lessee; exceptions

RS 47:478 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:479. Exemptions from license fee or tax

RS 47:479 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:479.1. Exemption from registration, title, and license fee or tax for dealers; vehicles used exclusively in driver education programs

RS 47:479.1 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:480. Cost of collection

RS 47:480 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:481. Disposition of collections

RS 47:481 - 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.