La. Revenue and Taxation § 47:502.3

Current with changes from the 2024 Legislative Session

Section 47:502.3 - Delayed registration; military personnel separation from active duty

A. A person or their spouse may operate a vehicle in this state without securing Louisiana registration or paying sales or use tax imposed pursuant to R.S. 47:302(A)(2) or by a political subdivision for up to ninety days following either's separation from active duty from any branch of the armed forces of the United States should the following requirements be met:

(1) The license plates displayed on the vehicle are valid and current plates issued by a foreign jurisdiction.

(2) The vehicle registration and license plates are current and issued to the person who separated from active duty of any branch of the armed forces of the United States or the spouse of a person who separated from active duty of any branch of the armed forces of the United States.

(3) The owner or driver of the vehicle has in effect one of the forms of financial responsibility specified in R.S. 32:861.

B. A person or their spouse shall secure a Louisiana registration and remit sales or use taxes imposed pursuant to R.S. 47:302(A)(2) or by a political subdivision for a vehicle should the vehicle registration and license plates issued by a foreign jurisdiction expire prior to or during the ninety days following either's separation from active duty of any branch of the armed forces of the United States.

La. Revenue and Taxation § 47:502.3

Acts 2016, No. 25, §1, eff. May 9, 2016.

Added by Acts 2016, No. 25,s. 1, eff. 5/9/2016.