Sec. 3. 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.
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