La. Stat. tit. 32 § 461

Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 2,3, 6-535, and 580-647
Section 32:461 - Imposition of road usage fee; electric vehicles; hybrid vehicles; administration and collection; use of proceeds
A.
(1) There is hereby levied a road usage fee of one hundred ten dollars per year on each electric vehicle which is operated upon the highways of this state and which is required to be registered in accordance with the provisions of the registration license tax.
(2) There is hereby levied a road usage fee of sixty dollars per year on each hybrid vehicle which is operated upon the highways of this state and which is required to be registered in accordance with the provisions of the registration license tax.
(3) Notwithstanding the provisions of Paragraphs (1) and (2) of this Subsection, an electric vehicle or hybrid vehicle that is a school bus primarily used to transport Louisiana students shall be exempt from the fee imposed by this Subsection.
B. For purposes of this Section, the following terms shall have the following meanings unless the context clearly indicates otherwise:
(1) "Electric vehicle" shall mean a vehicle which is powered by one or more electric motors or energy stored in rechargeable batteries for propulsion.
(2) "Hybrid vehicle" shall mean a vehicle that uses gasoline, diesel fuel, or special fuels in combination with an electric motor for propulsion.
(3) "Registration license tax" shall have the meaning provided for in Chapter 4 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, as amended.
(4) Repealed by Acts 2024, No. 155,s. 2.
C. Administration and collection of the road usage fee.
(1) The commissioner of the office of motor vehicles or an agent authorized to collect the registration license tax pursuant to R.S. 47:532.1, shall collect the fee levied pursuant to the provisions of this Section at the same time, for the same period, and in the same manner as the registration license tax.
(2) The commissioner of the office of motor vehicles may promulgate rules in accordance with the Administrative Procedure Act to provide for collection and administrative procedures that the commissioner determines necessary to administer this Section, including procedures for the collection of the road usage fee applicable to vehicles first registered in the state during calendar year 2025.

D. The proceeds of the fees imposed by Subsection A of this Section shall be deposited as follows:
(1) Seventy percent of the proceeds shall be deposited into the Construction Subfund of the Transportation Trust Fund for use by the Department of Transportation and Development on road and bridge preservation projects included in the Highway Priority Program in accordance with the Department of Transportation and Development's definitions of such projects.
(2) Thirty percent of the proceeds shall be deposited into the Parish Transportation Fund and distributed to local governments in accordance with the formula set forth in R.S. 48:756. Amounts distributed may be used by local governments for any purpose that is a permitted use of funds received from the Parish Transportation Fund.

La. R.S. § 32:461

Acts 2022, No. 578, §1, eff Jan. 1, 2023.
Amended by Acts 2024, No. 155,s. 1, 2, eff. 5/22/2024.
Added by Acts 2022, No. 578,s. 1, eff. 1/1/2023.

§461 as enacted by Acts 2022, No. 578, §1, eff. Jan. 1, 2023.