Judgment; transmission of copy; delinquent fee
Sec. 26. If a boat owner has a judgment entered against the owner
for violating section 25 of this chapter, the court shall transmit a
copy of the judgment to the bureau of motor vehicles. A boat owner
who does not pay the boat excise tax on or before the due date shall
pay a delinquent fee equal to one hundred percent (100%) of the boat
excise tax due. The bureau of motor vehicles shall collect this
delinquent fee along with the excise taxes due for the boat. The
amount collected in delinquent fees shall be credited to a special
account within the state general fund to be used as provided in
section 35 of this chapter.
As added by P.L.98-1989, SEC.1. Amended by P.L.44-1992, SEC.4.
Last modified: May 28, 2006