- (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 9-31-3-9 (c) 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; P.L.198-2016, SEC.51.