Department of natural resources fee; lake and river enhancement
fee
Sec. 12. (a) In addition to paying the boat excise tax, a boat owner
shall complete a form and pay a department of natural resources fee
for each boat required to have boat excise decals. The fee is five
dollars ($5) for each boating year. However, the fee is waived for the
boating year in which the registration fee prescribed by IC 9-29-15
is paid for that boat. The revenue from the fees collected under this
chapter shall be transferred to the department of natural resources, as
provided in section 29 of this chapter.
(b) In addition to the boat excise tax and the department of natural
resources fee, a boat owner shall pay to the department of natural
resources a lake and river enhancement fee for each boat required to
have boat excise decals in the amount set forth in the following table:
Value of the Boat Amount of the Fee
Less than $1,000 $ 5
At least $1,000, but less than $3,000 $10
At least $3,000, but less than $5,000 $15
At least $5,000, but less than $10,000 $20
At least $10,000 $25
(c) The revenue from the lake and river enhancement fee imposed
under subsection (b) shall be deposited in the following manner:
(1) Two-thirds (2/3) of the money shall be deposited in the lake
and river enhancement fund established by section 12.5 of this
chapter.
(2) One-third (1/3) of the money shall be deposited in the
conservation officers marine enforcement fund established by
IC 14-9-8-21.5.
As added by P.L.98-1989, SEC.1. Amended by P.L.70-1991, SEC.2;
P.L.71-1991, SEC.3; P.L.1-1992, SEC.23; P.L.80-1993, SEC.2;
P.L.233-2003, SEC.1.
Last modified: May 28, 2006