SLS 16RS-505 ORIGINAL
2016 Regular Session
SENATE BILL NO. 314
BY SENATOR GARY SMITH
TAX/TAXATION. Provides relative to certain motor vehicle taxes. (8/1/16)
1 AN ACT
2 To amend and reenact R.S. 47:481, relative to motor vehicle fees and taxes; to provide
3 relative to the distribution of fees and taxes; and to provide for related matters.
4 Be it enacted by the Legislature of Louisiana:
5 Section 1. R.S. 47:481 is hereby amended and reenacted to read as follows:
6 ยง481. Disposition of collections
7 A. Except as provided in R.S. 47:481, all fees and taxes provided for in this
8 Chapter, including the permit fees, shall be paid to the state treasurer on or before the
9 tenth day of each month following their collection and shall be credited to the
10 account of the Transportation Trust Fund, the State Highway Improvement Fund,
11 state highway fund No. 2, and the New Orleans Ferry Fund, as provided by law.
12 B. Notwithstanding any provision of law to the contrary, in the parishes
13 of Saint John the Baptist and Saint Charles, no portion of the fees and taxes
14 provided in this Chapter, including the permit fees, shall be credited to state
15 highway fund No. 2. The amount of fees that would have been allocated for state
16 highway fund No. 2. shall be returned to the parishes of Saint John the Baptist
17 and Saint Charles.
Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 314
SLS 16RS-505 ORIGINAL
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by James Benton.
DIGEST
SB 314 Original 2016 Regular Session Gary Smith
Present law provides that, except as provided in R.S. 47:481 (collection cost), all fees and
taxes provided for in present law including the permit fees, shall be paid to the state treasurer
on or before the 10th day of each month following their collection and shall be credited to
the account of the Transportation Trust Fund, the State Highway Improvement Fund, state
highway fund No. 2, and the New Orleans Ferry Fund, as provided by law.
Proposed law provides that in the parishes of St. John the Baptist and St. Charles, no portion
of the fees and taxes provided in present law, including the permit fees, shall be credited to
state highway fund No. 2. The amount of fees that would have been allocated for state
highway fund No. 2. shall be returned to the parishes of St. John the Baptist and St. Charles.
Effective August 1, 2016.
(Amends R.S. 47:481)
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.