For each special plate issued to a dealer or distributor, or renewed by a dealer or distributor, the Department of Revenue and Taxation shall collect a fee of Forty Dollars ($40.00). SOURCE: GC § 23361, enacted by P.L. 1-088 (Nov. 29, 1952) as amended by P.L. 4-007:8 (Mar. 8, 1957). Amended by P.L. 29-002:V:I:45 (May 18, 2007). 2025 NOTE: Former title “Same” replaced by the Compiler with “Fees” for clarity.