Vehicle license, aircraft or watercraft registration; payment of taxes

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].