Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 9 - Enforcement and Penalties
Section 9-7 - Vehicle license, aircraft or watercraft registration; payment of taxes
Universal Citation: 45 IN Admin Code 9-7
Current through September 18, 2024
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) 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) 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 ].
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