Louisiana Administrative Code — Title 61 (Revenue and Taxation)
LAC 61:I.5501 — Electric and Hybrid Vehicle Road Usage Fee
A. Definitions. The following definitions supplement those contained in R.S. 32:461(B).
Electric Vehicle—a vehicle which is powered by one or more electric motors or energy stored in rechargeable batteries for propulsion.
Hybrid Vehicle—a vehicle that uses gasoline, diesel fuel, or special fuels in combination with an electric motor for propulsion.
Owner—the registered owner or lessee.
B. Application
1. The annual road usage fee imposed by R.S. 32:461 on electric and hybrid vehicles operated on the highways in Louisiana applies to:
a. vehicles registered in Louisiana; and
b. vehicles registered in another state but which are operated on the highways of Louisiana and required to be registered in Louisiana pursuant to R.S. 47:513, including company vehicles by resident employees, owners with dual- or multiple state residences, or other situations of permanent use.
2. An electric vehicle or hybrid vehicle that is a school bus primarily used to transport Louisiana students is exempt from the road usage fee.
C. Reporting Requirements
1. The Office of Motor Vehicles will identify fuel type at registration and brand vehicles accordingly with EV for electric Vehicles and HV for Hybrid Vehicles.
2. Notices will be sent to identified owners in batches based on registration date on April 1 and May 1 of each year.
3. The notices will include: Owner name, address, license plate, vehicle identification number, make, year, vehicle type, date acquired, number of months charged and amount charged for tax year and directions to website for account verification and payment portal.
4. The notice shall assess the road usage fee for the previous calendar year. In addition to assessing the road usage fee on the vehicle indicated on the notice, the notice shall inform the owner how submit information to the Office of Motor Vehicles that the vehicle was transferred or otherwise disposed of prior to the end of the previous calendar year. In the event the vehicle owner submits information establishing the vehicle was transferred or otherwise disposed of, the Office of Motor Vehicles will recalculate the fee owed and renotice the vehicle owner electronically through the customer portal.
D. Prorated fees.
1. A vehicle registered in Louisiana for less than one year shall be subject to a partial fee to include all months of registration for that year, with any portion of a month being
counted as a whole. For example, a vehicle registered on any day in March of a year will pay a prorated fee to include March through December of that year, or 10 months.
2. A vehicle registered in another state and required to be registered in Louisiana pursuant to R.S. 47:513 shall be subject to a partial fee based on the number of months it is operated on the highways of Louisiana.
3. The prorated fee schedule shall be as follows.
E. Notification Required
1. The notice that the road usage fee is due on an electric or hybrid vehicle shall be sent to the registered owner at the registered owner’s mailing address as indicated on the records of the Office of Motor Vehicles.
2. The notice shall state that the motor vehicle’s registered owner shall pay the road usage at the rate established in R.S. 32:461 for that particular motor vehicle no later than June 30 of the year the notice was issued. In the event the vehicle’s owner submitted information establishing the vehicle was sold or otherwise transferred, the Office of Motor Vehicles will review submitted documents and adjust amount due based on months vehicle was owned. Fees shall be due no later than August 30 or thirty days from the date of fee adjustment, whichever is later.
3. The notice shall direct the owner or lessee to the official website of the Office of Motor Vehicles to submit the payment using the payment portal on the website. Payments shall not be accepted at any Office of Motor Vehicles field office or at a Public Tag agent. Additionally, payments shall not be submitted through the mail.
Source: official text