Louisiana Administrative Code
Title 55 - PUBLIC SAFETY
Part III - Motor Vehicles
Chapter 3 - License Plates and Removal of Plates, Registrations, and Title Transactions
Subchapter C - Tax Exemption for Certain Trucks and Trailers Used 80 Percent of the Time in Interstate Commerce
Section III-381 - Definitions
Current through Register Vol. 50, No. 9, September 20, 2024
A. As used in Subchapter C, the following terms have the meanings described below.
Base Plate State-the state which issues an apportioned license plate pursuant to the International Registration Plan.
Department-Department of Public Safety and Corrections, Office of Motor Vehicles.
Eligible Contract Carrier Buses-those buses used at least 80 percent of the time in interstate commerce.
Established Place of Business-a physical structure, owned, leased, or rented by the applicant, which has a publicly listed telephone, and has persons physically located at the business location for the purpose of conducting business operations.
Person-includes person, corporation, partnership, limited liability company, firm, association or other legal entity formed to conduct business.
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:305.50 and R.S. 47:321.
