Ind. Admin. Code tit. 45, § 2.2-3-22 - Motor Vehicles; Collection of Use Tax

Current as of January 1, 1970

45 Iac 2.2-3-22 - Motor Vehicles; Collection of Use Tax45 Iac 2.2-3-22 - Motor Vehicles; Collection of Use Tax

45 Iac 2.2-3-21 - Merchandise Accepted Outside Indiana; Collection of Use Tax 45 Iac 2.2-3-23 - Aircraft, Watercraft; Collection of Use Tax

45 IAC 2.2-3-22 Motor vehicles; collection of use tax

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

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) $[45 IAC 2.2-3-5](/navigator/019edbd9-b779-74eb-bf32-e3286165ffd3/title_45.article_2_2.rule_3.section_5) and 45 IAC 2.2-3-6$ .)

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

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