Indiana Code - Taxation - Title 6, Section 6-3.5-4-7

Registration of motor vehicle; surtax; amount; collection

Sec. 7. A person may not register a motor vehicle in a county that
has adopted the surtax unless the person pays the surtax due, if any,
to the bureau of motor vehicles. The amount of the surtax due equals
the greater of seven dollars and fifty cents ($7.50), the amount
established under section 2 of this chapter, or the product of:
(1) the amount determined under section 7.3 of this chapter for
the vehicle, as adjusted under section 7.4 of this chapter;
multiplied by
(2) the surtax rate in effect at the time of registration.

The bureau of motor vehicles shall collect the surtax due, if any, at
the time a motor vehicle is registered. However, the bureau may
utilize its branch offices to collect the surtax.

As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.85-1983,
SEC.4; P.L.33-1990, SEC.11; P.L.255-1996, SEC.4; P.L.11-1999,
SEC.1.

Last modified: May 28, 2006