HLS 25RS-148 ORIGINAL
2025 Regular Session
HOUSE BILL NO. 221
BY REPRESENTATIVE BAGLEY
MTR VEHICLE/INSPECTION: Provides relative to a motor vehicle inspection tax
1 AN ACT
2To enact R.S. 32:1306.2, relative to a motor vehicle inspection tax; to levy an annual motor
3 vehicle inspection tax; to provide for the collection and remittance of the tax; to
4 provide for the disposition and use of the avails of the tax; to require the
5 promulgation of rules and regulations; to provide for an effective date; and to
6 provide for related matters.
7Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 32:1306.2 is hereby enacted to read as follows:
9 ยง1306.2. Motor vehicle inspection tax
10 A.(1) In addition to the collection of the motor vehicle license tax, as
11 provided for in R.S. 47:463, there is hereby levied an annual inspection tax of ten
12 dollars on all motor vehicles not required to obtain a certificate of inspection
13 pursuant to the provisions of R.S. 32:1301 through 1306. The commissioner of
14 motor vehicles shall collect the tax levied pursuant to the provisions of this Section
15 every two years at the same time and in the same manner as the registration license
16 tax pursuant to the provisions of R.S. 47:463 and shall remit the taxes to the state
17 treasurer.
18 (2) After compliance with the requirements of Article VII, Section 9(B) of
19 the Constitution of Louisiana relative to the Bond Security and Redemption Fund,
20 and after a sufficient amount is allocated from that fund to pay all of the obligations
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 25RS-148 ORIGINAL
HB NO. 221
1 secured by the full faith and credit of the state which become due and payable within
2 any fiscal year, the legislature shall annually appropriate and the state treasurer shall
3 annually transfer an amount equal to the avails of the tax collected pursuant to the
4 provisions of this Section to the Department of Public Safety and Corrections. The
5 Department of Public Safety and Corrections shall disburse the avails of the tax as
6 follows:
7 (a) An amount equal to one dollar and twenty-five cents of the avails of each
8 annual inspection tax collected pursuant to the provisions of this Section shall be
9 transferred to the office of motor vehicles.
10 (b) The remainder of the avails of the tax collected pursuant to the provisions
11 of this Section shall be transferred to the office of state police and shall be used as
12 follows:
13 (i) An amount equal to four dollars of the avails of each annual inspection
14 tax collected pursuant to the provisions of this Section to be used for the training of
15 state police officers.
16 (ii) An amount equal to four dollars and seventy-five cents of the avails of
17 each annual inspection tax collected pursuant to the provisions of this Section to be
18 used for traffic enforcement.
19 B. The commissioner of motor vehicles shall promulgate rules and
20 regulations in accordance with the Administrative Procedure Act to implement the
21 provisions of this Section, including rules necessary for the collection and remittance
22 of the tax to the treasurer.
23 Section 2. This Act shall take effect and become operative if and when the Act
24which originated as House Bill No. ____ of this 2025 Regular Session of the Legislature is
25enacted and becomes effective.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 25RS-148 ORIGINAL
HB NO. 221
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 221 Original 2025 Regular Session Bagley
Abstract: Levies an annual $10 motor vehicle inspection tax and requires $1.25 of the
avails from each annual tax to be distributed to the office of motor vehicles and the
remaining $8.75 from each annual tax to be distributed to the office of state police
for traffic enforcement and training of state troopers.
Proposed law levies an annual inspection tax of $10 on all motor vehicles not required to
obtain a certificate of inspection pursuant to present law. Further requires the commissioner
of motor vehicles to collect the tax every two years at the same time and in the same manner
as the registration license tax pursuant to present law and to remit the taxes to the state
treasurer.
Proposed law requires, after complying with the provisions of present constitution relative
to the Bond Security and Redemption Fund to pay all of the obligations secured by the full
faith and credit of the state which become due and payable within any fiscal year, the
legislature to annually appropriate and the state treasurer to annually transfer an amount
equal to the avails of the tax to the Dept. of Public Safety and Corrections to be disbursed
as follows:
(1)An amount equal to $1.25 of the avails of each annual inspection tax to be
transferred to the office of motor vehicles.
(2)The remainder of the avails of the tax to be transferred to the office of state police,
with $4 of each tax collected to be used for the training of state police officers, and
$4.75 of each tax to be used for traffic enforcement.
Proposed law requires the commissioner of motor vehicles to promulgate rules and
regulations in accordance with the Administrative Procedure Act to implement the
provisions of this Section, including rules necessary for the collection and remittance of the
tax to the treasurer.
Effective if and when the Act which originated as House Bill No. ____ of the 2025 Regular
Session of the Legislature becomes effective.
(Adds R.S. 32:1306.2)
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.