Indiana Code § 9-32-6-3

Research and development license plates; issuance; rules; fees; display
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Sec. 3. (a) The secretary shall: (1) issue a research and development license plate under this chapter to a manufacturer of a vehicle subcomponent system; and (2) adopt rules under IC 4-22-2 to prescribe the general conditions for the: (A) application; (B) issuance; and (C) use; of research and development license plates for manufacturers of vehicle component systems.       (b) The fee for a research and development license plate for a manufacturer of a vehicle subcomponent system is twenty dollars ($20). The fee shall be distributed as follows: (1) Thirty percent (30%) to the dealer compliance account. (2) Seventy percent (70%) to the motor vehicle highway account.       (c) A research and development license plate for a manufacturer of a vehicle subcomponent system shall be displayed in accordance with subsection (a)(2).

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