(a) Unless expressly provided by this chapter or by department rule:
(1) except for license plates specified as exempt, the fee for issuance of a license plate, including replacement plates, is in addition to each other fee that is paid for at the time of the registration of the motor vehicle and shall be deposited to the credit of the Texas Department of Motor Vehicles fund;
(2) if the registration period is greater than 12 months, the expiration date of a specialty license plate, symbol, tab, or other device shall be aligned with the registration period, and the specialty plate fee shall be adjusted pro rata, except that if the statutory annual fee for a specialty license plate is $5 or less, it may not be prorated;
(3) the department is the exclusive owner of the design of each license plate;
(4) if a license plate is lost, stolen, or mutilated, an application for a replacement plate must be accompanied by the fee prescribed by § 502.060; and
(5) the department shall prepare the designs and specifications of license plates.
(b) If necessary to cover the costs of issuing license plates for golf carts under § 551.402 or off-highway vehicles under Section 551A.052, the department may charge an administrative fee, in an amount established by the department by rule, for the issuance of a golf cart or off-highway vehicle license plate.