Note: This version of section effective until 1-1-2020. See also following version of this section, effective 1-1-2020.

1. (1) the boat excise tax;
2. (2) the department of natural resources fee imposed by section 12(a) of this chapter;
3. (3) the lake and river enhancement fee imposed by section 12(b) of this chapter; and

4. (4) if:

   1. (A) the motorboat is legally registered in another state; and

   2. (B) the boat owner pays:

      1. (i) the excise tax and fees under subdivisions (1), (2), and (3); and

      2. (ii) the two dollar ($2) fee imposed by IC 9-31-3-2 ;

         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 vehicle excise taxes on motor vehicles under IC 9-18 (before its expiration), IC 9-18.1 , and IC 6-6-5 . When the boat owner pays the tax and fees, the owner is entitled to receive the excise tax decals.

Sec. 13. A boat owner shall pay:

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; P.L.46-2006, SEC.1; P.L.198-2016, SEC.52; P.L.256-2017, SEC.76.