Registration of vehicle not subject to IC 9-18-2-8
Sec. 42. (a) Except as provided in subsection (c), vehicles not
subject to IC 9-18-2-8 shall be registered at one-half (1/2) of the
regular rate, subject to IC 9-18-2-7, if the vehicle is registered after
July 31 of any year. This subsection does not apply to the following:
(1) Special machinery.
(2) Semitrailers registered on a five (5) year or permanent basis
under IC 9-18-10-2.
(3) An implement of agriculture designed to be operated
primarily on a highway.
(b) Except as provided in subsection (c), subsection (a) and
IC 9-18-2-7 determine the registration fee for the registration of a
vehicle subject to registration under IC 9-18-2-8(c), IC 9-18-2-8(d),
and IC 9-18-2-8(e) and acquired by an owner subsequent to the date
required for the annual registration of vehicles by an owner set forth
in IC 9-18-2-8.
(c) Subject to subsection (d), a vehicle subject to the International
Registration Plan that is registered after September 30 shall be
registered at a rate determined by the following formula:
STEP ONE: Determine the number of months before April 1 of
the following year beginning with the date of registration. A
partial month shall be rounded to one (1) month.
STEP TWO: Multiply the STEP ONE result by one-twelfth
(1/12).
STEP THREE: Multiply the annual registration fee for the
vehicle by the STEP TWO result.
(d) If the department of state revenue adopts rules under
IC 9-18-2-7 to implement staggered registration for motor vehicles
subject to the International Registration Plan, a motor vehicle subject
to the International Registration Plan that is registered after the date
designated for registration of the motor vehicle in rules adopted
under IC 9-18-2-7 shall be registered at a rate determined by the
following formula:
STEP ONE: Determine the number of months before the motor
vehicle must be re-registered. A partial month shall be rounded
to one (1) month.
STEP TWO: Multiply the STEP ONE result by one-twelfth
(1/12).
STEP THREE: Multiply the annual registration fee for the
vehicle by the STEP TWO result.
As added by P.L.2-1991, SEC.17. Amended by P.L.117-1993, SEC.5;
P.L.136-1995, SEC.1; P.L.93-1997, SEC.14; P.L.210-2005, SEC.65.
Last modified: May 27, 2006