Note: This version of section effective until 1-1-2021. See also following version of this section, effective 1-1-2021.

1. (b) Subject to subsection (c), the tax and fees set forth in subsection
2. (a) 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.
3. (c) If the boat excise tax imposed by this chapter was not paid for one (1) or more preceding boating years, the bureau may collect only the boat excise tax imposed by this chapter for the:
4. (1) boating year immediately preceding the current boating year;
5. (2) current boating year; and
6. (3) boating year immediately following the current boating year.

Sec. 13. (a) A boat owner shall pay the boat excise tax for a boating year to the bureau of motor vehicles. If the motorboat is legally registered in another state, the boat owner must pay the excise tax and the two dollar ($2) fee imposed by IC 9-31-3-2 for a boating year to the bureau of motor vehicles.

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; P.L.178-2019, SEC.30.