2021 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§463.199. Special prestige license plate; "Upside Downs"
RS 463.199 - Special prestige license plate; "Upside Downs"
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 "Upside Downs" plate, provided there is a minimum of one thousand applicants for such plate. The plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.
B. The secretary shall work in conjunction with the director of Upside Downs, Beau Brooks, to select the color and design of the plate, provided it is in compliance with R.S. 47:463(A)(3).
C. The special prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.
D. The department shall collect an annual royalty fee of twenty-five dollars that shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate 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 Upside Downs, Inc.
F. The secretary shall promulgate and adopt rules and regulations as are necessary to implement the provisions of this Section.
Acts 2018, No. 346, §1, eff. Jan. 1, 2019.
