Bureau of motor vehicles; utilization of license branches for
collection and administration
Sec. 20. The bureau of motor vehicles, in the administration and
collection of the boat excise tax imposed by this chapter, may utilize
the services and facilities of license branches operated under IC 9-16.
The license branches may be utilized in accordance with the
procedures, in the manner, and to the extent that the bureau
determines to be necessary and proper to implement and effectuate
the administration and collection of the excise tax imposed by this
chapter. However, if the bureau utilizes the license branches in the
collection of the boat excise tax, the following apply:
(1) The excise taxes and fees collected by each license branch
shall be deposited daily by the license branch in a separate
account in a depository duly designated by the state board of
finance. Before the eleventh day of the month following the
month in which the collections are made, the bureau of motor
vehicles shall report the excise taxes collected to the county
treasurer of the county to which the collections are due.
(2) The bureau shall forward a copy of the excise tax report to
the county auditor of the county.
(3) Each license branch shall report to the bureau all boat excise
taxes and fees collected under this chapter in the same manner
and at the same time as registration fees are reported for motor
vehicle registrations.
(4) A bond in an amount to be set by the bureau shall be posted
by each license branch to cover the activities of the license
branch in connection with the administration and collection of
the excise tax and fees imposed by this chapter. The premiums
for the bonds and for insurance to protect the funds collected by
the branches against theft shall be paid by the bureau, except
that the bureau may issue blanket coverage for all branches at
its discretion. This bond does not have to be a separate bond
from the bond required by IC 6-6-5-9.
(5) An additional charge may not be imposed for the services of
the license branches.
As added by P.L.98-1989, SEC.1. Amended by P.L.2-1991, SEC.50.
Last modified: May 28, 2006