Sec. 20. (a) The bureau of motor vehicles, in the administration and collection of the boat excise tax imposed by this chapter, may utilize the services and facilities of:
(1) license branches operated under IC 9-14.1;
(2) full service providers (as defined in IC 9-14.1-1-2); and
(3) partial services providers (as defined in IC 9-14.1-1-3);
in accordance with the procedures, in the manner, and to the extent that the bureau determines to be necessary and proper to implement and effectuate the administration and collection of the excise tax imposed by this chapter.
(b) The bureau of motor vehicles shall report on at least a weekly basis the excise taxes collected to the county auditor of the county to which the collections are due.
As added by P.L.98-1989, SEC.1. Amended by P.L.2-1991, SEC.50; P.L.149-2015, SEC.22; P.L.198-2016, SEC.54.
Structure Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
6-6-11-1. "Boat" or "Watercraft"
6-6-11-8. Boat Registration; Boat Excise Tax
6-6-11-10. Amount of Tax; Computation
6-6-11-11. Reductions in Tax; Age of Boat
6-6-11-13. Payments; Bureau of Motor Vehicles
6-6-11-14. Boats Subject to Tax After the Regular Annual Tax Payment Date; Payment; Amount
6-6-11-20. Collection and Administration of Tax by Bureau of Motor Vehicles
6-6-11-25. Failure to Pay Tax; Penalty
6-6-11-28. Enforcement; Lessors of Dockage Space, Slips, or Storage Space; Information
6-6-11-29. Transfer of Money Collected by Bmv
6-6-11-31. Boat Excise Tax Fund; State Welfare and Tuition Support Allocation Amount
6-6-11-33. County Treasurer; Duties
6-6-11-36. Indebtedness of Political or Municipal Corporations; Assessed Valuation