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.
As added by P.L.164-2020, SEC.38.