The bureau may not register a watercraft unless:(1) the watercraft has an identification number;(2) the registrant:(A) pays the applicable boat excise tax for the watercraft under IC 6-6-11; or(B) provides proof in a manner acceptable to the bureau that the watercraft is exempt from the boat excise tax for watercraft under IC 6-6-11;(3) the registrant titles the watercraft under IC 9-17; and(4) the registrant pays the appropriate registration fee under section 6 of this chapter.As added by P.L.164-2020, SEC.38.
Indiana Legal Code