Certain qualifying residents must be issued a distinctive permanent license plate, and most such plates have no fee or tax; some recipients must still pay specified taxes, registration fees, and a $25 annual additional fee.
(a) A distinctive permanent license plate shall be issued to any resident of the state who is a recipient of the Medal of Honor or the widow of a recipient of the Medal of Honor, to any resident who is a recipient of the Purple Heart Medal, to any resident who is a member of the Legion of Valor with positive proof of membership and the award of the Medal of Honor, the Army Distinguished Service Cross, the Navy Cross, or the Air Force Cross, to any resident who is a recipient of the Distinguished Flying Cross, to any resident who is a recipient of the Silver Star, to any resident who is a recipient of the Bronze Star, to any resident who is a recipient of the Air Medal, or to any resident who shows by satisfactory proof that he or she was a duly recognized former prisoner of war, for use on a private motor vehicle registered in the name of the resident. There shall be no fee or tax for the license plate, except Purple Heart Medal recipients shall pay ad valorem taxes on vehicles for which the distinctive plates are issued, Distinguished Flying Cross, Silver Star, Bronze Star, and Air Medal recipients shall pay the regular registration fee and ad valorem taxes and an annual additional fee of twenty-five dollars ($25), and no recipient shall receive a plate for more than one vehicle except as provided in subsection (c). (b) A former prisoner of war for purposes of this section is an individual who, as a member of the United States Armed Forces, or while serving with a formal United States ally force, or as a United States civilian, was held as a prisoner of war during any armed conflict by forces hostile to the United States. (c) An individual eligible to be issued a distinctive license plate under this section may be issued additional distinctive license plates, under any of the above license plate categories, if the individual otherwise qualifies to receive the distinctive license plate, upon payment of all license tax and registration fees, including ad valorem taxes, for the vehicles and an annual additional fee of twenty-five dollars ($25) for the Distinguished Flying Cross, the Silver Star, the Bronze Star , and the Air Medal distinctive license plates. Annual renewal decals shall be provided after payment, if required, of license fees and taxes for the years during which a new tag or plate is not issued as provided in Section 32-6-63.