---
urn: urn:us-la:rs:47:480
citation: "R.S. 47:480"
status: active
breadcrumb: "Title 47 › Subtitle II › Chapter 4 › Part II"
acts_citations:
  - { year: 1950, number: 20, section: 1, effective_date: null, role: enactment }
  - { year: 1954, number: 425, section: 1, effective_date: null, role: amendment }
  - { year: 1957, number: 17, section: 1, effective_date: null, role: amendment }
  - { year: 1972, number: 96, section: 6, effective_date: 1973-01-01, role: amendment }
---

# Cost of collection

The cost of collecting the taxes imposed by this chapter, except the cost of license plates, shall be paid by the commissioner, and for the purpose he shall withhold from the first sums collected hereunder a sum not to exceed $250,000.00.