Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 3 - Use Tax
Section 3-22 - Motor vehicles; collection of use tax

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 22.

No vehicle shall be licensed by Indiana for highway use in Indiana unless the registered owner thereof shall present to the licensing agency at the time such vehicle is first licensed in his name proper evidence, as prescribed by the Department, of the payment of the state gross retail tax or use tax owing in respect to his acquisition of ownership of such vehicle, or shall then pay to such agency upon forms and receipts prescribed by the Department, the amount of any such tax owing and unpaid on the purchase of such vehicle. (See 6-2.5-3-2(b) [ 45 IAC 2.2-3-5 and 45 IAC 2.2-3-6 ].)