Sec. 7.5. (a) This section applies to a person who has obtained a permanent registration for a trailer with a declared gross vehicle weight of three thousand (3,000) pounds or less under IC 9-18.1-5-13.
(b) A person described in subsection (a) shall pay twice the amount of the surtax otherwise due under this chapter when the person obtains a permanent registration for a trailer with a declared gross vehicle weight of three thousand (3,000) pounds or less under IC 9-18.1-5-13.
(c) A person described in subsection (a) is not subject to additional surtax payments under this chapter for a trailer described in subsection (a) after the surtax payment is made under subsection (b).
As added by P.L.114-2021, SEC.3.