The bureau may not register a watercraft unless:

1. (1) the watercraft has an identification number;

2. (2) the registrant:

   1. (A) pays the applicable boat excise tax for the watercraft under IC 6-6-11 ; or
   2. (B) provides proof in a manner acceptable to the bureau that the watercraft is exempt from the boat excise tax for watercraft under IC 6-6-11 ;
3. (3) the registrant titles the watercraft under IC 9-17 ; and
4. (4) the registrant pays the appropriate registration fee under section 6 of this chapter.

As added by P.L.164-2020, SEC.38.