La. Revenue and Taxation § 47:463.139

Current with changes from the 2024 Legislative Session
Section 47:463.139 - Special prestige license plate; Protect Wild Dolphins
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 "Protect Wild Dolphins" plate, provided there is a minimum of one thousand applicants for such plates. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.
B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana, in the same manner as any other motor vehicle license plate.
C. The secretary shall design the plates, which shall bear the dolphin logo and slogan "Protect Wild Dolphins". The license plate shall be designed in consultation with Protect Wild Dolphins Alliance, Inc.
D. The charge for this special license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an annual royalty fee of twenty-five dollars for each plate, and a handling fee of three dollars and fifty cents 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 Protect Wild Dolphins Alliance, Inc. The monies received from the royalty fees shall be used solely for the support of scientific research, conservation, and educational programs that serve to restore and protect the ocean environment and freshwater systems and to protect wild dolphins. Twenty-five percent of the funds may be utilized for continuing promotion and marketing of the license plate and cause.
F. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.
G. Repealed by Acts 2021, No. 244, §2, eff. June 14, 2021.

La. Revenue and Taxation § 47:463.139

Acts 2009, No. 293, §1; Acts 2021, No. 244, §§1, 2, eff. June 14, 2021.
Amended by Acts 2021, No. 244,s. 1 and 2, eff. 6/14/2021.
Acts 2009, No. 293, §1.