at any time without any change in the registration documents. The codes are also used for other purposes, such as statistics and postcodes. They contain two numbers, such as 05 for Hautes-Alpes or 67 for Bas-Rhin. Some exceptions exist however. The two départements of Corsica, Corse-du-Sud and Haute-Corse, use 2A and 2B because they were only created in 1976 when the Corse département (20) was split in two. The overseas départements have three-digit codes, starting with 97, which was originally the single code for them all. For instance, the code for Guadeloupe is 971 and the one for Martinique is 972. Shortly before the introduction of the system, French regions were asked which symbol they wanted to represent them on car plates. The vast majority chose their logos, except Alsace which opted for its coat of arms and Brittany and Corsica which chose their flags. Previous scheme FNI Before the introduction of the current format in 2009, French cars were registered under the FNI system (, "National Car Registration Record"). The FNI format was adopted in 1950 and amended several times due to its long operating life. Vehicle owners had to re-register their vehicle if they relocated permanently to another . There used to be an annual tax on cars, called the , whose rate depended on the . This tax now exists only for corporate-owned vehicles (and there exist exemptions for small numbers of vehicles); it is thus no longer important to know the department of a car on sight. Furthermore, computerised files allow large national databases to be maintained without the need for them to be split at local level. A side effect of the vehicle tax system was that many corporations registered their vehicles in departments, such as Oise (60), with lower rates. Regulations aimed at preventing such schemes were passed in 1999. Colour and dimensions As with the SIV format, plates issued under the FNI system were closely regulated by law. They had to meet a number of requirements about size, shape, colour, typeface and material. From the adoption of the format in 1950 until its withdrawal in 2009, several laws and orders came to modify regulations on plates. For instance, the blue band with the European stars and the letter F was introduced in 1998 and became compulsory on new plates in 2004. At the beginning, plates were black with white or silver characters. Reflective