Due date for tax on registered vehicles; vouchers
Sec. 8. (a) Except as otherwise provided in this chapter, the excise
tax imposed under this chapter upon commercial 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 and the International
Registration Plan. Except as provided in section 9 of this chapter, the
excise tax shall be due on or before the regular annual registration
date in each year in which the owner is required under the motor
vehicle registration laws of Indiana or the terms of the International
Registration Plan to register vehicles and the excise tax shall be paid
at the time the vehicle is registered by the owner. The payment of the
excise tax imposed by this chapter shall be a condition of 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 showing payment of the excise
tax imposed by this chapter may be accepted by the bureau in lieu of
a payment under subsection (a).
As added by P.L.181-1999, SEC.2.
Last modified: May 28, 2006