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.
La. Revenue and Taxation § 47:475