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Indiana Administrative Code — Title 45 (Dept. of State Revenue)

45 IAC 2.2-3-22

Motor vehicles; collection of use tax

Official textiac.iga.in.govlast amended

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].)

(Department of State Revenue; Ch. 3, Reg. 6-2.5-3-6(c)(010); filed Dec 1, 1982, 10:35

am: 6 IR 15)

Amendment history

(Department of State Revenue; Ch. 3, Reg. 6-2.5-3-6(c)(010); filed Dec 1, 1982, 10:35 am: 6 IR 15)

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Nearby sections (25 sections)
  1. 2.2-3-10 · Procedure when tax paid on construction material when…
  2. 2.2-3-11 · Procedure when construction material not furnished by…
  3. 2.2-3-12 · Contractors
  4. 2.2-3-13 · Tax rate; use tax
  5. 2.2-3-14 · Exemption from use tax
  6. 2.2-3-15 · Liability for tax following nonexempt use after exemption…
  7. 2.2-3-16 · Credits for taxes paid to other states (Repealed)
  8. 2.2-3-17 · Credits; exceptions (Repealed)
  9. 2.2-3-18 · Personal liability
  10. 2.2-3-19 · Collection of use tax
  11. 2.2-3-20 · Merchandise accepted in Indiana; collection of use tax
  12. 2.2-3-21 · Merchandise accepted outside Indiana; collection of use tax
  13. 2.2-3-22 · Motor vehicles; collection of use tax
  14. 2.2-3-23 · Aircraft, watercraft; collection of use tax
  15. 2.2-3-24 · Presumption of purchase for use
  16. 2.2-3-25 · Presumption of purchase for use; burden of proof
  17. 2.2-3-26 · Collection of use tax; receipt (Repealed)
  18. 2.2-3-27 · Documentation; use tax (Repealed)
  19. 2.2-4-1 · Selling at retail; application
  20. 2.2-4-2 · Selling at retail; services
  21. 2.2-4-3 · Selling at retail; delivery charges
  22. 2.2-4-4 · Wholesale sales (Repealed)
  23. 2.2-4-5 · Wholesale sales; exceptions from retail transactions…
  24. 2.2-4-6 · Retail transactions; soft water and water conditioning
  25. 2.2-4-7 · Retail transactions; soft water and water conditioning…
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