Vehicle and watercraft title or aircraft registration; payment of
taxes requisite; offenses
Sec. 6. (a) The state may not title a vehicle or a watercraft or
register an aircraft unless the person obtaining the title or
registration:
(1) presents proper evidence, prescribed by the department,
showing that the state gross retail and use taxes imposed in
respect to the vehicle, watercraft, or aircraft have been paid or
that the state gross retail and use taxes are inapplicable because
of an exemption; or
(2) files the proper form and pays the state gross retail and use
taxes imposed in respect to the vehicle, watercraft, or aircraft.
(b) A person who:
(1) is a purchaser of a vehicle, aircraft, or watercraft;
(2) is required to pay the state gross retail or use tax to the
department, through the bureau of motor vehicles, Indiana
department of transportation, department of natural resources,
or a county treasurer; and
(3) knowingly fails to remit all or part of the state gross retail or
use tax that is due;
commits a Class A misdemeanor.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.26-1985,
SEC.8; P.L.6-1987, SEC.7; P.L.335-1989(ss), SEC.6; P.L.18-1990,
SEC.20.
Last modified: May 28, 2006