La. Revenue and Taxation § 47:463.151

Current with changes from the 2024 Legislative Session
Section 47:463.151 - Special prestige license plate; "Equine Promotion"
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 "Equine Promotion" 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 special prestige license plate shall be known as the "Equine Promotion" license plate and shall bear the likeness of the head and upper body of a riding horse on the left side of the license plate. The "Louisiana" name logo shall be at the top of the license plate. The center of the plate shall display a number, with the first issued plate displaying the number one, and shall continue in consecutive numerical order for each plate. Centered at the bottom of the plate below the number shall be the words "Horse Enthusiast" or similar. The remainder of the plate shall be designed in consultation with the Performance Horse Association.
C. The prestige license plate shall be issued, upon application, to any citizen of Louisiana.
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-six 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 cost.
E. The annual royalty fee of twenty-six dollars shall be collected by the department and forwarded to the Louisiana Performance Horse Association, who shall use the money received from the sale of the license plate solely for the purposes of funding scholarships in Louisiana for individuals attending post-secondary institutions of higher learning who excel in breeding, showing, and competition of horses, for equine rescue, breeding incentives, competition purse money, provided that costs of administration, marketing, advertising, and other promotional activities shall not exceed ten percent of funds received.
F. The secretary shall adopt rules and regulations as are necessary to implement the provisions of this Section.

La. Revenue and Taxation § 47:463.151

Acts 2010, No. 991, §1.
Acts 2010, No. 991, §1.