Louisiana Revised Statutes Tit. 45, § 169. Fees; disposition; refunds; credits; prescription

A. Every motor carrier as defined in R.S. 45:162 regularly operating, or which shall regularly operate in the state, is hereby required to pay to the Louisiana Public Service Commission a special fee of ten dollars for each motor vehicle or combination of vehicles operated or to be operated by the motor carrier. This special fee shall be paid at the time of the issuance of a common carrier certificate or contract carrier permit and shall be due each year thereafter between January first and February first. In case of emergency or unusual temporary demands for transportation, the fee for additional motor vehicles for a shorter period shall be fixed by the commission in such reasonable amounts as may be prescribed by general rule or temporary order. Every application for a common carrier certificate or contract carrier permit shall be accompanied by a filing fee of fifty dollars and every application for a permit shall be accompanied by a filing fee of twenty-five dollars, which fees shall be in addition to other fees and taxes and shall be retained by the commission whether the common carrier certificate or contract carrier permit be granted or not.

B. If there has been an overpayment or a payment where no fee was due, the commission may credit the whole amount, or any portion of the payment to other liabilities of the carrier to the commission. If no fees or other charges are due, the commission shall make a refund of the payment out of current collections. The commission is not required to make a refund of less than one dollar. All rights to refunds or credits shall prescribe in three years from the thirty-first day of December in the year in which the fee was due.