1. (a) Each year, the owner of a motor vehicle that is registered in Indiana shall pay a transportation infrastructure improvement fee.
2. (b) The amount of the annual transportation infrastructure improvement fee is fifteen dollars ($15).

3. (c) The transportation infrastructure improvement fee for a vehicle to which this chapter applies:

   1. (1) is due and shall be paid each year at the time the vehicle is registered;
   2. (2) is a condition to the right to register or reregister the vehicle; and
   3. (3) is in addition to all other conditions, taxes, and fees prescribed by law.
4. (d) Except as provided in IC 9-33-3 , a person is not entitled to a refund of any unused transportation infrastructure improvement fee.

As added by P.L.218-2017, SEC.89.