Payment of tax; registration of vehicle
Sec. 6. (a) Except as otherwise provided in this chapter, the
excise tax imposed under this chapter upon vehicles shall be payable
for each registration year, by the owners thereof in respect to
vehicles required to be registered for such registration year as
provided in the motor vehicle laws of Indiana. Except as provided in
section 7 of this chapter, such excise tax shall be due on or before the
regular annual registration date in each year on or before which the
owner is required under the motor vehicle registration laws of
Indiana to register vehicles and such excise tax shall be paid to the
bureau at the time the vehicle is registered by the owner as provided
in the motor vehicle registration laws of Indiana. Each vehicle
subject to taxation under this chapter shall be registered by the owner
thereof as being taxable in the county of the owner's residence. The
payment of the excise tax imposed by this chapter shall be a
condition to the right to register or reregister the vehicle and shall be
in addition to all other conditions prescribed by law.
(b) A voucher from the department of state revenue showing
payment of the excise tax imposed by this chapter may be accepted
by the bureau in lieu of a payment under subsection (a).
(Formerly: Acts 1969, c.423, s.6; Acts 1971, P.L.73, SEC.3.) As
amended by P.L.2-1988, SEC.14; P.L.335-1989(ss), SEC.9.
Last modified: May 28, 2006