Payments; bureau of motor vehicles
Sec. 13. A boat owner shall pay:
(1) the boat excise tax;
(2) the department of natural resources fee imposed by section
12(a) of this chapter; and
(3) the lake and river enhancement fee imposed by section 12(b)
of this chapter;
for a boating year to the bureau of motor vehicles. The tax and fees
must be paid at the same time that the boat owner pays or would pay
the registration fee and motor vehicle excise taxes on motor vehicles
under IC 9-18 and IC 6-6-5. When the boat owner pays the tax and
fees, the owner is entitled to receive the excise tax decals.
As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.19;
P.L.70-1991, SEC.3; P.L.2-1991, SEC.49; P.L.1-1992, SEC.24;
P.L.80-1993, SEC.4; P.L.62-1996, SEC.2.
Last modified: May 28, 2006