Louisiana Statutes

§ 47:466 — Commercial passenger vehicles

Louisiana·Title 47 Revenue and Taxation
A.For each motor vehicle, semitrailer, or tandem semitrailer used primarily for the transportation of passengers, bus or passenger coach, and except trackless street or trolley cars and bona fide taxi cabs constructed and operated as such within the corporate limits of incorporated municipalities, an annual registration or license tax of six dollars and twenty-five cents per capacity passenger shall be collected by the commissioner, or through such agency as he might designate; provided that the minimum license or registration tax to be paid under this Section shall not be less than twenty-five dollars.
B.No registration or license tax shall apply, nor shall registration be afforded to any trailer for passenger carrying purposes, and it shall be unlawful and constitute a misdemeanor, pun

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Related

Gulf States Utilities Co. v. Traigle
310 So. 2d 78 (Supreme Court of Louisiana, 1975)
5 case citations

Legislative History

Acts 1989, No. 723, §1; Acts 2005, No. 365, §1, eff. June 30, 2005.

Nearby Sections

15
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