1. (a) A trailer registration under this section applies after December 31, 2021.
2. (b) This section applies to a trailer with a declared gross vehicle weight of three thousand (3,000) pounds or less.
3. (c) The owner of a vehicle under subsection (b) may apply to the bureau for a permanent registration.
4. (d) The fee to register a vehicle under subsection (b) for a permanent registration is eighty-two dollars ($82).
5. (e) A fee described in subsection (d) shall be distributed in the same manner as the applicable registration fee under section 8 of this chapter.

6. (f) A vehicle described under subsection (b) is subject to:

   1. (1) a surtax payment under IC 6-3.5-4-7.5 ;
   2. (2) a surtax payment under IC 6-3.5-10-8.5 ; or

   3. (3) both;

      whichever is applicable.

7. (g) A tax described in subsection (f) shall be distributed in the same manner as the applicable surtax under IC 6-3.5-4 or IC 6-3.5-10 .

As added by P.L.114-2021, SEC.9.