reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:510. Notice of sale or transfer

RS 47:510 - Notice of sale or transfer
A. Every manufacturer or dealer, upon transferring a motor vehicle, trailer or semi-trailer, whether by sale, lease, or otherwise, to any person other than a manufacturer or dealer, shall give monthly, sworn written notice of such transfers to the commissioner, on the official form provided by the commissioner. Every such notice shall contain the date of the transfer, the name and address of the transferor and transferee, and such description of the vehicle as may be called for in the form. Manufacturers or dealers failing to give such notice, or to pay proper registration fees or license taxes, shall be subject to all penalties as provided in this Chapter. However, the provisions of this Subsection shall not apply to any new motor vehicle dealer properly licensed according to the provisions of R.S. 32:1251 et seq.
B. Any person, upon transferring a motor vehicle, trailer or semitrailer, whether by sale, lease or otherwise shall give a written notice of such transfer to the commissioner within fifteen days, on a form provided by the commissioner. Every such notice shall contain the date of the transfer, the name and address of the transferor and transferee, and such description of the vehicle as may be called for in the form.
C. The secretary shall, upon request, furnish to the governing authority of any municipality or parish requesting same, information in a computer machine readable media on the sale or transfer of motor vehicles within that municipality or parish. The secretary shall promulgate rules for the distribution and establish the fee schedule for said service, the cost of which shall be borne by the requesting agency.
D. When a new or used motor vehicle dealer who is licensed under the provisions of R.S. 32:771 et seq. or of R.S. 32:1251 et seq. acquires the ownership of a used motor vehicle, from a private individual, the dealer shall notify the Department of Public Safety and Corrections of the acquisition within thirty days of the date on which the used motor vehicle was acquired.
Amended by Acts 1968, No. 274, §1; Acts 1975, No. 362, §1; Acts 1978, No. 668, §1; Acts 1980, No. 403, §1, eff. July 18, 1980; Acts 1995, No. 574, §1; Acts 2004, No. 418, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:511. Reciprocity arrangements; refund of remittances

RS 47:511 - Reciprocity arrangements; refund of remittances
A. A vehicle owned by a resident of another state, which is lawfully registered in that state, may be operated upon the public highways of this state without registration or license when, by statute, contract, or understanding, an agreement between the proper authorities of such state and the secretary of the Department of Public Safety and Corrections has effected reciprocal arrangements whereby license plates of each state affected thereby are recognized by such other states, respectively, and when the vehicle bears approved license plates of such state, if same are required by the laws of that state. These operations shall be under the terms and provisions of such reciprocal arrangements.
B. Participation by the state of Louisiana through the Department of Public Safety and Corrections in the interstate compact known as the International Registration Plan is hereby recognized and authorized. The secretary is hereby authorized to promulgate rules and regulations in order to adopt the International Registration Plan pursuant to membership and participation therein.
C.(1) In the event the secretary of the Department of Public Safety and Corrections or his designee determines that registrations or licenses issued pursuant to the interstate compact of the International Registration Plan have been revoked by the department or its designee and the Louisiana-apportioned account holder has not applied for a refund of any fees remitted for such registration or license within thirty days of such revocation, the department or its designee may remit such registration or license fee or a portion thereof to any owner of any vehicle registered or licensed in the Louisiana-apportioned account. The department shall calculate the Louisiana portion of the refund amount by dividing the total amount of registration or license fees paid by the owner by twelve, and then multiplying that amount by the number of months remaining after the owner's license or registration was revoked.
(2) No refund shall be remitted to any owner by the department until the owner surrenders the International Registration Plan cab card and the license plate issued for each vehicle or the owner certifies that the cab card and license plate have been destroyed or reassigned to a replacement vehicle as provided by law and the department receives a verification from an owner which includes the following:
(a) The registration number or vehicle identification number.
(b) A full release and hold harmless agreement executed by the owner in favor of the department against any claims by the person establishing the Louisiana-apportioned account.
Acts 1984, No. 420, §1; Acts 1999, No. 464, §1; Acts 2003, No. 1159, §1, eff. July 2, 2003.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:511.1. Temporary permits

RS 47:511.1 - Temporary permits
A. A truck owned by a resident of another state which has not made a reciprocal arrangement as provided in R.S. 47:511 may be operated upon the public highways of this state when it is not registered and licensed in this state provided that prior to such operation, the owner has secured from the commissioner a temporary license and registration and has paid to the commissioner a fee of fifty dollars which shall authorize the operation of such truck for a period of forty-eight continuous hours.
B. The Weights and Standards Police Force of the Department of Transportation and Development is hereby authorized and empowered to issue temporary permits on behalf of the commissioner and to enforce the provisions of this Section.
C. If upon inspecting a vehicle or combination of vehicles it is found that it has no temporary permit, the weights and standards stationary scales police officer or other enforcement officer of the Department of Public Safety and Corrections may impound the vehicle and may require the operator to purchase forthwith a temporary permit. Two hundred dollars shall be added to the cost of purchasing a temporary permit as a penalty.
D. Payments for penalties under this Section shall be remitted to the Department of Transportation and Development. The payment shall be made by certified check, money order, or credit card. If payment is made by credit card, the payment shall be deemed received by the commissioner or secretary when tendered and an approval code is obtained from the credit card company or credit card processor.
E. All of such penalties collected by the commissioner or secretary of the Department of Transportation and Development shall be paid into the state treasury on or before the twenty-fifth day of each month following their collection and, in accordance with Article VII, Section 9 of the Constitution of Louisiana shall be credited to the Bond Security and Redemption Fund. After a sufficient amount is allocated from that fund to pay all obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay an amount equal to the fees paid into the Bond Security and Redemption Fund pursuant to this Subsection into the Transportation Trust Fund.
Added by Acts 1975, No. 267, §1. Amended by Acts 1978, No. 113, §1, eff. June 22, 1978; Acts 1992, No. 984, §14; Acts 2006, No. 728, §2; Acts 2010, No. 320, §4, eff. July 1, 2010; Acts 2021, No. 384, §§4, 5, eff. July 1, 2022.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:511.2. Temporary permit for unregistered trucks

RS 47:511.2 - Temporary permit for unregistered trucks
A. It is the intent of the legislature in enacting this Section to comply with the provisions of the International Registration Plan by providing a temporary "Hunter's Permit" to owners or operators of trucks while they seek employment.
B. An owner or operator of a truck who has terminated a lease and who has surrendered the apportioned license plate, as provided in the International Registration Plan authorized by R.S. 47:511(B), may operate a truck upon public highways when it is titled in this state but not registered provided that prior to the operation, the owner or operator has secured from the commissioner of motor vehicles or a duly appointed agent a temporary letter or permit as provided in this Section. The permit shall authorize the operation of such truck for a period of not more than thirty days. The permit shall be issued for a registered gross weight not to exceed the empty weight of the vehicle and cannot be used to transport goods or carry a load. Prior to the issuance of such permit, the applicant must provide satisfactory proof that such truck has insurance with limits of liability as provided in R.S. 32:900(B). Such truck must display an official certificate of inspection and approval as provided by R.S. 32:1301 et seq.
C. If, upon inspecting a vehicle, it is found that the vehicle has no temporary permit, the weights and standards police officer or other enforcement officer of the Department of Public Safety and Corrections may impound the vehicle until a valid permit or license plate is secured.
Acts 1999, No. 463, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:511.3. Temporary registration permits; motor vehicles being driven out of state

RS 47:511.3 - Temporary registration permits; motor vehicles being driven out of state
A. The Department of Public Safety and Corrections shall issue a temporary registration plate to authorize a motor vehicle to be operated upon the highways of this state when it is not otherwise registered or licensed in this state if the owner purchased the vehicle with the intention to permanently take the vehicle out of this state.
B. The fee for the temporary registration plate shall be five dollars and fifty cents and the department may use a plate which is identical to the temporary registration plates issued by dealers as provided in R.S. 47:519.
C. The temporary registration plate issued in accordance with the provisions of this Section shall expire within thirty days from the date of its issuance. The department shall include on each plate the date that such plate was issued and the make and vehicle identification number of the vehicle for which the plate was issued. An owner shall be eligible to receive only one temporary registration permit per vehicle.
D. The department shall promulgate rules in accordance with the Administrative Procedure Act to implement the provisions of this Section.
Acts 1999, No. 564, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:511.4. Information systems; denial or revocation of registration

RS 47:511.4 - Information systems; denial or revocation of registration
A. Not later than October 1, 2020, the assistant secretary of the office of motor vehicles shall establish, operate, and maintain motor carrier, commercial motor vehicle, or driver information systems and data analysis programs to support safety regulatory and enforcement activities which comply with the information systems established and operated by the secretary of the United States Department of Transportation pursuant to 49 U.S.C. 31106.
B. The failure of an applicant for registration of a commercial motor vehicle to provide information required by the registrar on the application or to provide required support documentation shall be grounds for denial of the application for registration.
C. The assistant secretary may suspend, revoke, or refuse to issue or renew the registration, registration card, registration plate, or permit of a commercial motor vehicle if the commercial motor carrier responsible for safety has been prohibited from operating by a federal agency.
Acts 2019, No. 333, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:512. Casual trips of foreign vehicles

RS 47:512 - Casual trips of foreign vehicles
Subject to the rules and regulations prescribed by the commissioner, casual, irregular, occasional and unscheduled trips may be made into this state by foreign vehicles of nonresident owners, or by vehicles owned by the residents of another state or country, in the absence of any reciprocal agreements, without registration or the payment of a license fee as required by this Chapter, only when special permission from the commissioner has been obtained in each instance covering such casual, irregular, occasional and unscheduled operations.
The Division of State Police or the commissioner, shall determine when such trips are casual, occasional, irregular or not scheduled, and issue or cause to be issued such permissions therefor, as in its or his discretion, are deemed proper and appropriate. It shall also be the function, duty and right of the Division of State Police or the commissioner to determine under general rules or in specific instances as to the application of this section and of R.S. 47:511.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:513. Vehicle of nonresident owner used regularly in business in Louisiana

RS 47:513 - Vehicle of nonresident owner used regularly in business in Louisiana
Every nonresident person, regularly employed in or carrying on a business within this state for a period of at least thirty consecutive days and owning or leasing and regularly operating, in such business or in connection therewith, any motor vehicle, trailer or semitrailer within this state, shall be required to register each vehicle and pay the same license taxes therefor as is required with reference to like vehicles owned by residents of this state. This Section shall not apply to vehicles which are covered by reciprocal agreements in effect between Louisiana and other jurisdictions.
Amended by Acts 1977, No. 300, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:513.1. New residents; notice

RS 47:513.1 - New residents; notice
The Department of Public Safety and Corrections, office of motor vehicles, shall notify new residents upon the issuance of a driver's license pursuant to R.S. 32:401 et seq. or a special identification card pursuant to R.S. 40:1321 that an owner of a motor vehicle shall have thirty days from the date of notification to pay such taxes that may be due before penalties and interest begin to accrue.
Acts 2014, No. 414, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:513.2. New residents; registration; inspection

RS 47:513.2 - New residents; registration; inspection
A. Any person who is a new resident of Louisiana shall apply for a certificate of registration for each motor vehicle he owns and operates on the public streets and roadways in Louisiana within thirty days of the date he establishes residency in Louisiana.
B. Any motor vehicle owned and operated by a new resident of Louisiana on the public streets and roadways in Louisiana shall bear a valid safety inspection certificate within thirty days of the date he establishes residency in Louisiana.
C. For purposes of this Section, a person is considered to have established residency in Louisiana on the date he is issued a Louisiana driver's license.
Acts 2016, No. 479, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:514. Suspension of registration upon notice of theft or embezzlement

RS 47:514 - Suspension of registration upon notice of theft or embezzlement
Whenever the owner of any motor vehicle, trailer or semi-trailer which is stolen or embezzled, files an affidavit alleging either of said facts with the Division of State Police or with the commissioner, they shall immediately suspend the registration of such vehicle and shall not transfer the registration of, or register such vehicle until such time as they shall be notified that the owner has recovered such vehicle; notices given as heretofore provided shall be effective only during the current registration year in which given; but, if during such year such vehicle is not recovered, a new affidavit may be filed with like effect during the ensuing year. Every owner who has filed an affidavit of theft or embezzlement must immediately notify the Division of State Police or the commissioner of the recovery of the vehicle.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:515. When registration shall be refused

RS 47:515 - When registration shall be refused
The commissioner shall not grant an application for the registration of a vehicle in any of the following events:
(1) When the applicant therefor is not entitled thereto under the provisions of this Chapter.
(2) When the applicant has neglected or refused to furnish the commissioner with the registration certificate of a former owner of the vehicle sought to be registered or has failed to furnish the commissioner with satisfactory proof with respect to the ownership of and title to such vehicle, or has neglected or refused to furnish the commissioner with the information required in the appropriate official form or such reasonable additional information as the commissioner or the Division of State Police is authorized to require.
(3) When the tax and fees required therefor by law have not been paid.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:517. Commissioner to determine proper classification

RS 47:517 - Commissioner to determine proper classification
The commissioner, in applying the provisions of this Chapter, has the right to determine in each case whether or not any vehicle is being used or operated, on the public highways of this state in the business of transportation for private gain, as herein contemplated, and if so, whether as a common carrier or as a contract or charter carrier or howsoever, and to that end may, in his discretion, formulate and promulgate reasonable rules and regulations governing such determination and classification.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:518. Authority of certain incorporated municipalities

RS 47:518 - Authority of certain incorporated municipalities
Incorporated municipalities over two thousand five hundred inhabitants may, within their corporate limits, designate the streets other than state constructed and maintained streets and highways upon which the operation of vehicles of all classes shall be permitted according to their carrying capacity, and the manner of such operation, or prohibit traffic exceeding a given weight on certain but not all of its streets; provided that in the event a municipality of more than two thousand five hundred inhabitants is adjacent to or connected by a bridge, tunnel, or ferry with another municipality, the respective governing authorities of such municipalities may agree upon and determine the common use of their streets by vehicles licensed by either municipality in accordance with this provision.
Nothing in this Chapter shall be held to restrict or impair in any manner whatever rights such municipalities may have, under other laws, to prescribe greater but not lesser limitations or restrictions upon the carrying capacity of vehicles transporting persons or property exclusively within their corporate limits, or to assess, levy, and collect upon such vehicles such municipal registration or license taxes as may be authorized by the laws of the state.
Within the parish of Tangipahoa the provisions of this Section shall apply only with respect to incorporated cities having over ten thousand inhabitants.
Amended by Acts 1966, No. 188, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:519.1. License plates issued to manufacturers, wholesalers, or distributors

RS 47:519.1 - License plates issued to manufacturers, wholesalers, or distributors
A. The secretary may, subject to the limitations and conditions hereinafter set forth, deliver temporary registration plates or markers designed by the secretary to a motor vehicle manufacturer, wholesaler, or distributor who applies for them and who encloses with such application a fee of one hundred dollars for the first set for which application is made, and a fee of three dollars for each subsequent set for which application is made. Such application shall be made upon a form prescribed and furnished by the secretary.
B. Every manufacturer, wholesaler, or distributor who has made application for temporary registration plates or markers shall maintain in permanent form a record of all temporary registration plates or markers delivered to him, and in addition thereto, shall maintain in permanent form a record of any other information pertaining to the receipt and use of temporary registration plates or markers that the secretary may require. Each record shall be kept for a period of at least three years from the date of entry of such record. Every manufacturer, wholesaler, or distributor shall allow full and free access to such records during business hours to duly authorized representatives of the secretary.
C. A manufacturer, wholesaler, or distributor owning any new previously unregistered vehicle of a type otherwise required to be registered may operate or move same upon the highways and public street solely for the transporting or testing of such vehicles or in connection with public civic events, without registering such vehicle, upon condition that any such vehicle display a temporary registration plate in the manner prescribed by law.
Acts 1991, No. 466, §1, eff. July 15, 1991; Acts 1992, No. 631, §2, eff. July 2, 1992.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:519.2. Temporary license plates; lending institutions; auto title companies

RS 47:519.2 - Temporary license plates; lending institutions; auto title companies
A. Subject to the provisions of this Section, the commissioner may sell temporary license plates to lending institutions which are chartered by the office of financial institutions or by an agency of the federal government and to auto title companies which are defined in R.S. 32:702(12).
B. The purpose of this Section is to provide lending institutions and auto title companies an opportunity to obtain temporary license plates to be issued to a person who purchases a vehicle for which the lending institution has provided financing and with regard to which the financial institution or auto title company handles the applications for a title and for registration.
C. Lending institutions and auto title companies may purchase and issue temporary license plates for the purpose stated in Subsection B of this Section. All other uses of the temporary plates authorized under this Section are prohibited.
D. Temporary license plates may be issued under this Section for any vehicle for which the commissioner issues permanent license plates.
E. The fee for each temporary license plate is four dollars.
F. The commissioner shall design the temporary plates and shall design and furnish all forms required under this Section.
G. Temporary license plates shall expire on the date the permanent license plate is received, or on the ninetieth day after the temporary license plate is issued, even if the permanent license plate has not been received, whichever is sooner.
H. Each person to whom a temporary license plate has been issued shall destroy the temporary license plate on the day the temporary license plate expires.
I. The commissioner shall adopt rules to implement the provisions of this Section. The rules shall include, but shall not be limited to:
(1) Rules establishing requirements for being eligible to participate in the program.
(2) Rules establishing grounds and procedures for suspending or revoking eligibility to participate in the program and for reclaiming temporary license plates.
(3) Rules establishing requirements for information which the lending institutions shall transmit to the commissioner with regard to each temporary license which the lending institution purchases and issues.
(4) Rules establishing procedures for issuing temporary license plates.
(5) Rules establishing requirements for keeping records concerning temporary license plates, including the information in the records and access to the records.
J. The provisions of this Section shall not apply to temporary license plates issued for commercial motor vehicles for which the taxes are apportioned.
Acts 1990, No. 125, §1; Acts 1992, No. 626, §1; Acts 1993, No. 33, §1, eff. May 18, 1993.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:520. Dealers temporary demonstration and transportation identification plate

RS 47:520 - Dealers temporary demonstration and transportation identification plate
A. As used in this Section, the word "dealership" means any legal entity which is licensed to do business as a motor vehicle dealer by the Louisiana Motor Vehicle Commission, R.S. 32:1251 et seq., or by the Louisiana Used Motor Vehicle and Parts Commission, R.S. 32:771 et seq.
B. Each dealership may print and utilize dealers temporary demonstration and transportation identification plates, hereinafter referred to as identification plates, in lieu of motor vehicle registration plates in accordance with the provisions of this Section.
C. Each identification plate shall be green and shall contain the following information:
(1) The name of the dealership which is using the identification plate.
(2) The telephone number of the dealership which is using the identification plate.
(3) The number on the license issued by the Motor Vehicle Commission or by the Used Motor Vehicle and Parts Commission to the dealership which is using the identification plate.
(4) The date on which the identification plate was placed in service.
D. Subject to the provisions of Subsection B of this Section, the office of motor vehicles shall establish the size, design, and other characteristics of the identification plates.
E. Each identification plate shall be valid for five days from the date on which the identification plate was placed in service.
F. Each dealership which places an identification plate in service on a motor vehicle may use that motor vehicle for any business purpose of the dealership, including but not limited to the demonstration or transportation of that vehicle.
Acts 1995, No. 229, §1, eff. June 14, 1995.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:521. Display of temporary registration license plates

RS 47:521 - Display of temporary registration license plates
Each temporary registration license plate shall at all times be in a clearly visible place and position. It shall be fastened to the rear of the vehicle or in the rear window of the vehicle to which it has been assigned. The temporary registration license plate shall be maintained in a condition that is clearly legible and free from foreign materials.
Acts 2001, No. 139, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:522. Authorization to enter dealer premises to recover state credentials

RS 47:522 - Authorization to enter dealer premises to recover state credentials
A. Whenever any licensed dealer has his license suspended or revoked, or if the licensed dealer ceases operations without any formal action by the appropriate commission, representatives of the Department of Public Safety and Corrections shall be authorized to enter any and all locations of the dealer to recover official state credentials issued to the dealer by the department, including but not limited to dealer inventory plates, temporary registration plates, and motor vehicle inspection stickers.
B. In the event the dealer, or any agent or representative of the dealer, removes or causes to be removed the official state credentials, the dealer shall be responsible for surrendering the credentials to the department.
C. The Louisiana Motor Vehicle Commission and the Louisiana Recreational and Used Motor Vehicle Commission shall promptly notify the Department of Public Safety and Corrections whenever a dealer's license is suspended or revoked, or if either commission has information that a licensed dealer has ceased operations without any formal action against the dealer's license.
Acts 2009, No. 435, §2, eff. July 1, 2010.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:531. Director of public safety to be vehicle commissioner

RS 47:531 - Director of public safety to be vehicle commissioner
The director of public safety is designated as vehicle commissioner of the state; he shall have all powers and perform such duties as are herein imposed upon the vehicle commissioner.
Amended by Acts 1972, No. 96, §7, eff. Jan. 1, 1973.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:531.1. Director's authority

RS 47:531.1 - Director's authority
In the administration and enforcement of the "Vehicle Registration License Tax" under the provisions of Chapter 4 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, the director of public safety in his capacity as "Vehicle Commissioner" shall have the same power and authority as the collector of revenue has under Parts I, II, III, IV, V, VI and VII of Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950 except he shall not be subject to the provisions of Sections 1501, 1502, 1504, 1505, 1506 and 1508 of Part I of Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.
Acts 1972, No. 96, §8, eff. Jan. 1, 1973.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:531.2. Transfer of facilities and equipment

RS 47:531.2 - Transfer of facilities and equipment
The personnel, equipment and all other facilities of the Motor Vehicle Division of the Department of Revenue are hereby transferred to the Department of Public Safety to be used to create a new division or unit in the Department of Public Safety under the control and supervision of the director of public safety as "vehicle commissioner".
Acts 1972, No. 96, §9, eff. Jan. 1, 1973.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:531.3. Funding; transfers

RS 47:531.3 - Funding; transfers
The provisions of this Act1 shall become effective and operative as of January 1, 1973 and any appropriations made at this 1972 regular session of the legislature or any funds otherwise made available to the Department of Revenue for the operation of the Motor Vehicle Division of the Department of Revenue shall be transferred from the Department of Revenue to the State Department of Public Safety to be used by the director of the State Department of Public Safety in carrying out the functions of vehicle commissioner. On January 1, 1973 or as soon thereafter as possible the commissioner of administration shall determine the amount of such funds to be transferred to the Department of Public Safety and shall then allocate such amount to the State Department of Public Safety to be used in carrying out the functions of the vehicle commissioner.
Acts 1972, No. 96, §10, eff. Jan. 1, 1973.
1As it appears in Acts 1972, No. 96, §10. Act No. 96 amended R.S. 32:702(4), 32:733(B), 47:303(B), 47:318, 47:451(5), 47:480, 47:531 and added 47:531.1, 47:531.2 and 47:531.3.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:532. Duties of department of highways, department of state police and vehicle commissioner

RS 47:532 - Duties of department of highways, department of state police and vehicle commissioner
A. It shall be the duty of the department, all officers thereof, the division of state police, and the commissioner, and other public officials to whom duties or functions are herein delegated, to so enforce the provisions of this Chapter.
B. The vehicle commissioner is authorized to adopt and to enforce administrative rules and regulations, to prescribe proper forms for evidence of payment of the tax levied by this Chapter and to designate such agencies and prescribe such terms and conditions therefor as may be necessary to carry out the provisions of this Chapter, and to protect the interests of the state with respect thereto.
C. All rules and regulations concerning the administration of this Chapter shall become effective upon the approval of the commissioner.
D. The commissioner is further empowered to adopt and enforce administrative regulations to provide for:
(1) The staggered registration of motor vehicles.
(2) The permanent registration of commercial fleet vehicles on a centralized basis.
(3) The payment, within the same month, of the annual registration license fee or tax on all vehicles within a commercial fleet. The commission is also authorized to accept post office box addresses for permanent registration of license plates for semitrailers and trailers.
Amended by Acts 1974, No. 23, §1; Acts 1994, No. 24, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:532.2. Public tag agents; causes for suspension, revocation, cancellation, fines, or restrictions; reinstatement

RS 47:532.2 - Public tag agents; causes for suspension, revocation, cancellation, fines, or restrictions; reinstatement
A. The office of motor vehicles may suspend, revoke, cancel, impose a fine, or impose other restrictions on any contract confected pursuant to R.S. 47:532.1 for the following causes:
(1) Failure to remit taxes and fees collected from applicants for title transfers.
(2) Operating as a public tag agent without a contract for each location, with an expired contract, or without a valid surety bond on file with the office of motor vehicles.
(3) Issuance of more than one temporary registration, T-Marker, to a title applicant, or issuing a T-Marker without first collecting all taxes and fees.
(4) Operating from an unapproved location.
(5) Changing the ownership of the public tag agent and not reporting in writing to the office of motor vehicles within thirty days from the date of such change.
(6) Changing the officers or directors of the public tag agent and not reporting in writing to the office of motor vehicles within thirty days from the date of such change.
(7) Being a principal or accessory to the alteration of documents relevant to a registration or titling transaction that results in a material injury to the public records or a shortfall in the collection of taxes owed.
(8) The forwarding to the office of motor vehicles by a public tag agent of a document relevant to a registration or titling transaction that results in a material injury to the public records, or a shortfall in the collection of taxes owed when the public tag agent had knowledge of facts causing such injury or shortfall, and failed to disclose same to the office of motor vehicles.
(9) Conviction of, or entry of a plea of guilty or nolo contendere to, any felony or conviction of, or entry of a plea of guilty or nolo contendere to, any criminal charge an element of which is fraud.
(10) Fraud, deceit, or perjury in obtaining any contract perfected pursuant to R.S. 47:532.1.
(11) Failure to maintain at all times during the term of the contract all qualifications required by R.S. 47:532.1 or by rule adopted by the office of motor vehicles.
(12) Any other cause the office of motor vehicles may establish through the adoption of a rule.
B. Any person whose contract has been suspended, canceled, or revoked during the effective term of the contract or who has been assessed a fine pursuant to rules promulgated by the department may request an administrative hearing to review the office of motor vehicles' action. A request for administrative review shall stay the action of the office of motor vehicles.
Acts 2015, No. 110, §2, eff. July 1, 2015; Acts 2023, No. 357, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:532.3. Public tag agents; cease and desist order; injunctive relief

RS 47:532.3 - Public tag agents; cease and desist order; injunctive relief
A. In addition to or in lieu of the administrative sanctions provided in R.S. 47:532.1, 532.2, or any rules or regulations adopted pursuant to either, and any criminal sanctions otherwise provided by law, the office of motor vehicles is empowered to issue an order to any person engaged in any activity, conduct, or practice constituting a violation of R.S. 47:532.1, 532.2, or any rules or regulations adopted pursuant to either, directing such person to cease and desist from such activity, conduct, or practice. Such order shall be issued in the name of the state of Louisiana under the official seal of the Department of Public Safety and Corrections, office of motor vehicles.
B. If the person to whom the office of motor vehicles directs a cease and desist order does not cease and desist the proscribed activity, conduct, or practice within ten days from service of such cease and desist order by certified mail, the office of motor vehicles may cause to issue a writ of injunction enjoining such person from engaging in any activity, conduct, or practice proscribed by R.S. 47:532.1, 532.2, or any rules or regulations adopted pursuant to either. Such proceeding shall be brought in the district court having civil jurisdiction in any parish in which such person resides, or is domiciled or has his principal place of business. If the person whose contract is to be suspended, revoked, canceled, or otherwise restricted is a nonresident and is not domiciled within the state, such proceeding may be brought in the Nineteenth Judicial District Court for the parish of East Baton Rouge.
C. Upon a proper showing by the office of motor vehicles that such person has engaged or is engaged in any activity, conduct, or practice proscribed by R.S. 47:532.1, 532.2, or any rules or regulations adopted pursuant to either, the court shall issue a temporary restraining order restraining the person from engaging in unlawful activity, conduct, or practices pending the hearing on a preliminary injunction, and in due course a permanent injunction shall issue after a hearing, commanding the cessation of the unlawful activity, conduct, or practice complained of, all without the necessity of the office of motor vehicles having to give bond as usually required in such cases.
D. The trial of the proceeding by injunction shall be a summary proceeding, and shall be tried by the judge alone without a jury.
Acts 2015, No. 110, §2, eff. July 1, 2015.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:533. Office of commissioner

RS 47:533 - Office of commissioner
The vehicle commissioner shall maintain an office in the State Capitol at Baton Rouge and in such other places in this state as he shall deem necessary, to properly carry out the provisions of this Chapter. The custodian of the capitol building shall provide therein adequate quarters for the offices and records of the vehicle commissioner. The equipment for these offices shall be purchased with funds appropriated for the purpose of carrying out the provisions of this Chapter.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:535. Authority of state police not restricted

RS 47:535 - Authority of state police not restricted
Nothing contained in this Chapter shall be held to prohibit or prevent the proper enforcement officers of the Division of State Police or authorized representatives of the commissioner from entering upon and exercising the functions of their office or capacity or performing their duties in the enforcement of the provisions of this Chapter, upon any street, road, highway, ferry, bridge or tunnel in this state, whether or not located in whole or in part within the corporate limits of any incorporated municipality of whatsoever size or population. In so doing these officers shall observe and obey the traffic and police regulations of such municipalities and shall, whenever practicably possible, cooperate with the police department of such municipalities, who shall aid and assist them in the enforcement of the provisions of this Chapter and the collection of the taxes due hereunder.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:538. Jurisdiction

RS 47:538 - Jurisdiction
Prosecution for violations of this Chapter shall be made in the parish wherein the violation is committed, and shall be tried by any court therein having jurisdiction of the amount or offense involved. Upon conviction, the court shall assess and collect the penalties herein provided for.
Amended by Acts 1958, No. 435, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:539. Prosecutions

RS 47:539 - Prosecutions
Prosecutions for violations of this Chapter may be by affidavit made in the name of the state. This affidavit may be made by the commissioner, by any officer of the Division of State Police or other authorized representative. Attorney General of the State, the district attorneys of the parish wherein the prosecution is sought, or the special attorneys of the commissioner or of the Division of State Police shall prosecute the same, and render all necessary legal advice and assistance in the enforcement of this Chapter.
Except as may be otherwise provided in this Chapter, prosecutions for violations of this Chapter shall, in all matters and things, be had and done under the laws of this state relative to misdemeanors.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:540. Arrest

RS 47:540 - Arrest
Any officer of the Division of State Police or other peace officer or any authorized representative of the commissioner has the right, power, and authority to arrest, without warrant, and take before any committing magistrate of the parish in which the offense shall have been committed any person violating or whom such officer has reasonable grounds to suspect has violated any of the provisions of this Chapter. The district attorney of the district in which such parish is situated and the commissioner shall be notified and the district attorney may be required by the presiding judge to attend upon the date fixed for the trial and to represent the state. When such arrests are made, under circumstances which jeopardize or endanger the safety or security of the motor vehicle involved or that of its passengers or load, the officer shall afford a reasonable opportunity to the operator of the vehicle to provide reasonable security therefor.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:601.1. Suspension of the corporate franchise tax applicable to small business corporations

RS 47:601.1 - Suspension of the corporate franchise tax applicable to small business corporations
A.(1) Notwithstanding any provision of law to the contrary, the state corporation franchise tax levied on corporations at the rate of one dollar and fifty cents for each one thousand dollars, or major fraction thereof, on the first three hundred thousand dollars of taxable capital pursuant to the provisions of R.S. 47:601(A) shall not apply to small business corporations for franchise taxable periods beginning between July 1, 2020, and July 1, 2023.
(2) Notwithstanding any provision of law to the contrary, the initial tax levied on corporations or other entities for the first accounting period in which the entity becomes subject to the corporation franchise tax pursuant to the provisions of R.S. 47:611(A) shall not apply to small business corporations for franchise taxable periods beginning between July 1, 2020, and June 30, 2021.
B. For purposes of this Section, "small business corporation" means a business that is exercising its charter, or qualified to do business or actually doing business in this state, or owning or using any part or all of its capital, plant, or any other property in this state, that is subject to the corporation franchise tax, and that has taxable capital of one million dollars or less.
Acts 2020 1st Ex. Sess., No. 15, §1, eff. July 13, 2020; Acts 2021, No. 389, §2, eff. June 16, 2021.
NOTE: See Acts 2020 1st Ex. Sess., No. 15, §2, regarding conflicts with HCR 66 of the 2020 R.S.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:601.2. Automatic rate reduction

RS 47:601.2 - Automatic rate reduction
A.(1) Beginning January 1, 2024, and each January first thereafter, if the prior fiscal year's actual corporation income and franchise tax collections as reported in the state's accounting system exceed the actual corporation income and franchise tax collections for the fiscal year ending June 30, 2019, as reported in the state's accounting system, adjusted annually by the growth factor provided for in Article VII, Section 10(C) of the Constitution of Louisiana, the corporation franchise tax rate in R.S. 47:601 for the tax year beginning the following January first shall be reduced as provided in Paragraph (2) of this Subsection.
(2) The reduced rate shall be calculated by multiplying the current rate by the difference between one and the percentage change in corporation income and franchise tax collections in excess of the corporation income and franchise tax collections for Fiscal Year 2018-2019 adjusted annually by the growth factor as provided in Paragraph (1) of this Subsection. A rate reduction shall be made only if both of the following conditions are met:
(a) The prior fiscal year's actual total tax, licenses, and fees exceed the actual total tax, licenses, and fees for Fiscal Year 2018-2019, adjusted annually by the growth factor in Article VII, Section 10(C) of the Constitution of Louisiana.
(b) The Budget Stabilization Fund balance as determined by the treasurer is at least two and one-half percent of the total state revenue receipts from the prior fiscal year.
B. The actual corporation income and franchise tax collections and actual total tax, licenses, and fees used in the calculations required by this Section shall be certified by the office of statewide reporting and accounting policy.
C.(1) "Actual total tax, licenses, and fees" means actual total tax, licenses, and fees as reported to the Revenue Estimating Conference.
(2) "Growth factor provided for in Article VII, Section 10(C) of the Constitution of Louisiana" means the positive growth factor that is the most recent average annual percentage rate of change of personal income for Louisiana as defined and reported by the United States Department of Commerce for the three calendar years prior to the fiscal year in which this calculation is made.
Acts 2021, No. 389, §1, see Act; Acts 2023, No. 435, §1, eff. June 28, 2023.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:603. Repealed by Acts 2008, 2nd Ex. Sess., No. 10, §3, eff. Jan. 1, 2012.

RS 47:603 - Repealed by Acts 2008, 2nd Ex. Sess., No. 10, §3, eff. Jan. 1, 2012.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:604. Capital stock

RS 47:604 - Capital stock
For the purpose of ascertaining the tax imposed in this Chapter, capital stock, whether having par value or not, shall be deemed to have such value as is reflected on the books of the corporation, subject to examination and revision by the collector, but in no event shall such value be less than is shown on the books of the taxpaying corporation.
Where capital stock is issued for assets and the transaction is treated as a tax free exchange under R.S. 47:131, 132, 133, 135, 136, 137 and 138, the collector shall consider the cost of the assets as determined under R.S. 47:605A and the value of any intangibles acquired as the value of the stock issued to acquire such assets. Capital stock shall include full shares, fractional shares, and any script certificates convertible into shares of stock.
Amended by Acts 1950, No. 444, §1; Acts 1962, No. 272, §1.