Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 7. (a) The state may not license a vehicle for use on the highways or register an aircraft or watercraft unless the person obtaining the license or registration:

1. (1) presents proper evidence, prescribed by the department, showing that the state gross retail and use taxes imposed in respect to the vehicles, aircraft, or watercraft have been paid or that the state gross retail and use taxes are inapplicable because of an exemption; or
2. (2) files the proper form and pays the state gross retail and use taxes imposed in respect to the vehicle, aircraft, or watercraft.

(b) For further information in regards to motor vehicles, see Regulation 6-2.5-5-15(020) [45 IAC 2.2-5-22] and Regulation 6-2.5-3-6(c)(010) [45 IAC 2.2-3-22].

(c) For further information in regards to aircraft or watercraft, see Regulation 6-2.5-5-15(030) [45 IAC 2.2-5-23] and Regulation 6-2.5-3-6(c)(020) [45 IAC 2.2-3-23].

(Department of State Revenue; Ch. 9, Reg. 6-2.5-9-6(010); filed Dec 1, 1982, 10:35 am: 6 IR 69; filed Aug 6, 1987, 4:30 pm: 10 IR 2643)