Indiana Code § 9-18.1-3-4

Payment of or exemption from excise tax
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Sec. 4. The bureau may not register a vehicle unless the registrant: (1) pays the applicable excise tax for the vehicle under IC 6-6 ; or (2) provides proof in a manner acceptable to the bureau that the vehicle is exempt from excise taxes under IC 6-6 . [Pre-2016 Revision Citation: 9-18-2-1.]

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