CHAPTER 5. FEES UNDER IC9-18 - Indiana Statutes

IC 9-29-5
     Chapter 5. Fees Under IC 9-18

IC 9-29-5-0.5
Fee; spinal cord and brain injury fund
     Sec. 0.5. (a) This section applies after December 31, 2008.
    (b) In addition to the fees to be collected for the registration of a vehicle as set forth in:
        (1) IC 9-29-5-1; and
        (2) IC 9-29-5-2;
the bureau shall collect an additional fee of thirty cents ($0.30) at the time of the registration. The fee collected under this subsection shall be deposited into the spinal cord and brain injury fund under IC 16-41-42.2-3.
    (c) In addition to the fees to be collected for the registration of a truck greater than zero (0) pounds declared gross weight but equal to or less than ten thousand (10,000) pounds declared gross weight, as set forth in section 3 of this chapter, the bureau shall collect an additional fee of thirty cents ($0.30) at the time of the registration. The fee collected under this subsection shall be deposited into the spinal cord and brain injury fund under IC 16-41-42.2-3.
As added by P.L.97-2008, SEC.1.

IC 9-29-5-1
Annual registration fee for passenger motor vehicles
     Sec. 1. The annual registration fee for a passenger motor vehicle is twelve dollars and thirty cents ($12.30), including after December 31, 2008, the fee set forth in section 0.5(b) of this chapter.
As added by P.L.2-1991, SEC.17. Amended by P.L.97-2008, SEC.2.

IC 9-29-5-2
Registration of motorcycles; allocation of revenue from fees
     Sec. 2. The fee for the registration of a motorcycle is seventeen dollars and thirty cents ($17.30). The revenue from this fee shall be allocated as follows:
        (1) Seven dollars ($7) to the motorcycle operator safety education fund established by IC 20-30-13-11.
        (2) An amount prescribed as a license branch service charge under IC 9-29-3.
        (3) Thirty cents ($0.30) to the spinal cord and brain injury fund under IC 16-41-42.2-3, as provided under section 0.5 of this chapter.
        (4) The balance to the state general fund for credit to the motor vehicle highway account.
As added by P.L.2-1991, SEC.17. Amended by P.L.71-1992, SEC.1; P.L.118-2001, SEC.6; P.L.1-2005, SEC.112; P.L.234-2007, SEC.43; P.L.3-2008, SEC.82; P.L.97-2008, SEC.3; P.L.1-2010, SEC.49.

IC 9-29-5-3
Trucks registered under IC 9-18 and tractors not used with

semitrailers or traction engines; gross weight; annual registration fee
     Sec. 3. (a) Except as otherwise provided in this chapter, the annual registration fee for:
        (1) a truck subject to registration under IC 9-18; and
        (2) a tractor not used with a semitrailer, a traction engine, or other similar vehicle used for hauling purposes;
is as follows:
    Declared Gross Weight (Pounds)     Fee
    Greater than     Equal to or less than
    0     7,000     $ 20
    7,000     9,000     40
    9,000     10,000     70
     10,000     11,000     75
    11,000     16,000     135
    16,000     20,000     175
    20,000     23,000     235
    23,000     26,000     235
    26,000     30,000     295
    30,000     36,000     413
    36,000     42,000     506
    42,000     48,000     627
    48,000     54,000     730
    54,000     60,000     810
    60,000     66,000     858
    66,000          956
    (b) In addition to the annual registration fee set forth in subsection (a), an additional registration fee of thirty cents ($0.30) shall be collected after December 31, 2008, for a truck greater than zero (0) pounds declared gross weight but equal to or less than ten thousand (10,000) pounds declared gross weight.
As added by P.L.2-1991, SEC.17. Amended by P.L.118-2001, SEC.7; P.L.97-2008, SEC.4.

IC 9-29-5-4
Trailer used with motor vehicle; gross weight; annual registration fee
     Sec. 4. Except as otherwise provided in this chapter, the annual registration fee for a trailer used with a motor vehicle is as follows, based on the declared gross weight of the trailer:
    Declared Gross Weight (Pounds)     Fee
    Greater than     Equal to or less than
    0     3,000     $ 7
    3,000     5,000     16
    5,000     7,000     22
    7,000     9,000     27
    9,000     12,000     70
    12,000     16,000     110
    16,000     22,000     170
    22,000          230 As added by P.L.2-1991, SEC.17.

IC 9-29-5-5
Tractor semitrailer combinations; gross weight; annual registration fee
     Sec. 5. Except as otherwise provided in this chapter, the annual registration fee for a tractor used with a semitrailer is as follows, based on the declared gross weight of the tractor semitrailer combination:
    Declared Gross Weight (Pounds)     Fee
    Greater than     Equal to or less than
    0     20,000     $ 170
    20,000     26,000     310
    26,000     30,000     390
    30,000     36,000     495
    36,000     42,000     545
    42,000     48,000     660
    48,000     54,000     715
    54,000     60,000     800
    60,000     66,000     865
    66,000     72,000     975
    72,000     74,000     1,050
    74,000     76,000     1,165
    76,000     78,000     1,240
    78,000          1,350
As added by P.L.2-1991, SEC.17.

IC 9-29-5-6
Semitrailers used with tractors; registration fee
     Sec. 6. The registration fee for each semitrailer to be used with a tractor licensed under this section is as follows:
        (1) Thirty dollars ($30) for a one (1) year registration.
        (2) Sixty dollars ($60) for a five (5) year registration. However, the five (5) year registration fee shall be reduced by twelve dollars ($12) for each full year after the initial year of the five (5) year period provided in IC 9-18. However, the reduced fee may not be less than the registration fee for a one (1) year registration.
        (3) Sixty-five dollars ($65) for a permanent registration.
As added by P.L.2-1991, SEC.17. Amended by P.L.117-1993, SEC.4; P.L.63-2007, SEC.5.

IC 9-29-5-7
Intercity or intracity buses; gross weight; annual registration fee
     Sec. 7. (a) Except as provided in subsection (b), the annual registration fee for each intercity bus or intracity bus is as follows:
    Declared Gross         Intercity     Intracity
    Weight (Pounds)         Fee     Fee
        Equal to
    Greater than    or less than     0     11,000     $ 50     $ 10
    11,000     16,000     100     20
    16,000     20,000     125     25
    20,000     26,000     150     30
    26,000     30,000     220     44
    30,000     36,000     294     59
    36,000     42,000     382     72
    42,000     48,000     445     89
    48,000     54,000     540     108
    54,000     60,000     600     120
    60,000          660     132
    (b) An owner or a lessee of a fleet of intercity buses may register the fleet under and pay the fees provided in IC 9-18.
As added by P.L.2-1991, SEC.17.

IC 9-29-5-8
School buses; annual registration fee
     Sec. 8. The annual registration fee for a school bus is twenty dollars ($20).
As added by P.L.2-1991, SEC.17.

IC 9-29-5-9
Church buses; definition; annual registration fee
     Sec. 9. (a) As used in this section, "church bus" means a bus that is:
        (1) owned and operated by a religious or nonprofit youth organization; and
        (2) used to transport persons to religious services or used for the benefit of the members of the religious or nonprofit youth organization.
    (b) The annual registration fee for a church bus is twenty dollars ($20).
As added by P.L.2-1991, SEC.17.

IC 9-29-5-10
Other buses; definition; annual registration fee
     Sec. 10. (a) As used in this section, "other bus" means a bus that is not a church bus, an intercity bus, an intracity bus, or a school bus.
    (b) The annual registration fee for any other bus is thirty dollars ($30).
As added by P.L.2-1991, SEC.17.

IC 9-29-5-11
Special machinery; fee
     Sec. 11. (a) This section does not apply to a vehicle or person exempted from registration under IC 9-18.
    (b) The license fee for a piece of special machinery is five dollars ($5). The motor vehicle is exempt from other fees provided under IC 9-18 or this article.
    (c) The owner of a vehicle listed in this section is not entitled to

a reduction in the five dollar ($5) license fee because the license is granted at a time that the license period is less than a year.
As added by P.L.2-1991, SEC.17. Amended by P.L.210-2005, SEC.61.

IC 9-29-5-12
Fertilizer tank trailers or spreaders used to transport bulk fertilizer between distribution point and farm and return; exemption from license fees
     Sec. 12. A farm wagon or farm type dry or liquid fertilizer tank trailer or spreader used to transport bulk fertilizer between distribution point and farm and return is exempt from all license fees when the wagon, trailer, or spreader is drawn or towed on a highway by a:
        (1) farm tractor; or
        (2) properly registered motor vehicle.
As added by P.L.2-1991, SEC.17. Amended by P.L.210-2005, SEC.62.

IC 9-29-5-13
Farm trucks, farm trailers, and farm semitrailers and tractors; license fee
     Sec. 13. (a) This section does not apply to a vehicle or person exempt from registration under IC 9-18.
    (b) The license fee for a motor vehicle, trailer, or semitrailer and tractor operated primarily as a farm truck, farm trailer, or farm semitrailer and tractor:
        (1) having a declared gross weight of at least eleven thousand (11,000) pounds; and
        (2) used by the owner or guest occupant in connection with agricultural pursuits usual and normal to the user's farming operation;
is fifty percent (50%) of the amount listed in this chapter for a truck, trailer, or semitrailer and tractor of the same declared gross weight.
As added by P.L.2-1991, SEC.17. Amended by P.L.210-2005, SEC.63.

IC 9-29-5-13.5
License fees; vehicles used partially for farm purposes
     Sec. 13.5. (a) This section applies to a truck, trailer, or semitrailer and tractor for which a license fee provided in section 13(b) of this chapter has been paid.
    (b) Except as provided in subsections (d) and (e), if the owner of a truck, trailer, or semitrailer and tractor described in subsection (a) begins to operate the truck, trailer, or semitrailer and tractor in the conduct of a commercial enterprise or for the transportation of farm products after the commodities have entered the channels of commerce during a registration year for which the license fee under section 13(b) of this chapter has been paid, the owner shall pay the amount listed in this chapter for a truck, trailer, or semitrailer and

tractor of the same declared gross weight reduced by a credit determined under subsection (c) to license the truck, trailer, or semitrailer and tractor.
    (c) The credit provided in subsection (b) equals:
        (1) the license fee paid under section 13(b) of this chapter; reduced by
        (2) ten percent (10%) for each full or partial calendar month that has elapsed in the registration year for which the license fee has been paid.
The credit may not exceed ninety percent (90%) of the license fee paid under section 13(b) of this chapter.
    (d) Notwithstanding subsections (b) and (e) and IC 9-18-2-4, a truck, trailer, or semitrailer and tractor described in subsection (a) may be operated intrastate for the transportation of seasonal, perishable fruit or vegetables to the first point of processing for a period that consists of not more than a thirty (30) day period in a registration year as provided by IC 9-21-21-4.3(a). Before a vehicle may be operated as provided in this subsection, the owner shall pay to the bureau:
        (1) any license fee due under section 13(b) of this chapter; and
        (2) eight and one-half percent (8.5%) of the license fee paid under section 13(b) of this chapter.
    (e) Notwithstanding subsections (b) and (d) and IC 9-18-2-4, a truck, trailer, or semitrailer and tractor described in subsection (a) may be operated intrastate for the transportation of tomatoes or silage to the first point of processing for a period that consists of not more than one (1) seventy-one (71) day period in a registration year as provided by IC 9-21-21-4.3(b). Before a vehicle may be operated as provided in this subsection, the owner shall pay to the bureau:
        (1) any license fee due under section 13(b) of this chapter; and
        (2) seventeen percent (17%) of the license fee paid under section 13(b) of this chapter.
As added by P.L.130-1993, SEC.1. Amended by P.L.210-2005, SEC.64; P.L.21-2007, SEC.3; P.L.191-2007, SEC.20.

IC 9-29-5-14
Manufacturers or dealers; license plates; fees
     Sec. 14. (a) The fee for the first two (2) sets of license plates for a manufacturer or dealer is forty dollars ($40).
    (b) The fee for each additional set of license plates for a manufacturer or dealer is fifteen dollars ($15).
As added by P.L.2-1991, SEC.17.

IC 9-29-5-14.5
Research and development license plates; fees
     Sec. 14.5. The fee for a research and development license plate for a manufacturer of a vehicle subcomponent system under IC 9-18-26-2.5(a) is twenty dollars ($20). There is no fee in addition to the regular registration fee for a research and development license plate for a manufacturer of a vehicle subcomponent system. As added by P.L.93-2010, SEC.14.

IC 9-29-5-15
Manufacturers or dealers; motorcycle license plates; fees
     Sec. 15. (a) The fee for the first two (2) sets of license plates for a manufacturer or dealer of motorcycles is fifteen dollars ($15).
    (b) The fee for each additional set of license plates for a motorcycle manufacturer or dealer is seven dollars and fifty cents ($7.50).
As added by P.L.2-1991, SEC.17.

IC 9-29-5-16
Transport operators; license plates; fees
     Sec. 16. (a) The fee for the first two (2) sets of license plates for each transport operator is one hundred twenty-five dollars ($125).
    (b) The fee for each additional set of license plates for a transport operator is fifteen dollars ($15).
As added by P.L.2-1991, SEC.17.

IC 9-29-5-17
Duplicate license plates
     Sec. 17. The fee for each duplicate license plate is three dollars ($3).
As added by P.L.2-1991, SEC.17.

IC 9-29-5-18
Recreational vehicles
     Sec. 18. The fee for a recreational vehicle is twenty dollars ($20).
As added by P.L.2-1991, SEC.17.

IC 9-29-5-19
Repealed
    (Repealed by P.L.210-2005, SEC.76.)

IC 9-29-5-20
Temporary permits
     Sec. 20. The fee for a temporary permit is two dollars ($2).
As added by P.L.2-1991, SEC.17.

IC 9-29-5-21
Special motor numbers
     Sec. 21. The fee for a special motor number is two dollars and fifty cents ($2.50).
As added by P.L.2-1991, SEC.17.

IC 9-29-5-22
Special serial numbers
     Sec. 22. The fee for a special serial number is two dollars ($2).
As added by P.L.2-1991, SEC.17.
IC 9-29-5-23
Transfer of vehicle registration and registration of another vehicle of same or higher class
     Sec. 23. (a) The fee to transfer a vehicle registration and register another vehicle of the same class under IC 9-18-6 is three dollars ($3).
    (b) The fee to transfer a vehicle registration and register another vehicle in a higher fee class is described in IC 9-18-6-4(c).
As added by P.L.2-1991, SEC.17.

IC 9-29-5-24
Nonresident transport vehicle decals
     Sec. 24. The fee for a nonresident transport vehicle decal under IC 9-18 is twenty dollars ($20).
As added by P.L.2-1991, SEC.17.

IC 9-29-5-25
Fleet permits
     Sec. 25. The fee for a fleet permit under IC 9-18 shall be determined as follows:
        (1) Divide instate miles by total fleet miles.
        (2) Determine the total amount necessary to register each intercity bus in the fleet for which registration is requested based on the regular annual registration fees prescribed by section 7 of this chapter.
        (3) Multiply the amount obtained under subdivision (2) by the fraction obtained under subdivision (1).
As added by P.L.2-1991, SEC.17.

IC 9-29-5-26
Special registration permits; renewals
     Sec. 26. (a) The fee for the special registration permit under IC 9-18 is ten dollars ($10).
    (b) A special registration permit may be renewed one (1) time only for a renewal fee of ten dollars ($10).
As added by P.L.2-1991, SEC.17.

IC 9-29-5-26.5
Fees; temporary registration permit for vehicle to be registered in foreign country
     Sec. 26.5. The bureau may adopt rules under IC 4-22-2 to establish the fee for a temporary registration permit issued under IC 9-18-7-1.5. However, the amount of the fee may not exceed seventy-five dollars ($75).
As added by P.L.61-1994, SEC.3.

IC 9-29-5-27
License plates, stickers, or devices issued for proportionally registered buses
     Sec. 27. The fee for a license plate, sticker, or device issued for

each proportionally registered bus is one dollar ($1).
As added by P.L.2-1991, SEC.17.

IC 9-29-5-28
Antique motor vehicle registration
     Sec. 28. Except as provided in IC 9-18-12-2.5(e) and section 32.5 of this chapter, the registration fee for an antique motor vehicle under IC 9-18-12 is twelve dollars ($12).
As added by P.L.2-1991, SEC.17. Amended by P.L.79-2006, SEC.7; P.L.1-2010, SEC.50.

IC 9-29-5-29
Transfer of antique motor vehicle registration and registration of another antique motor vehicle
     Sec. 29. The fee to transfer the registration of an antique motor vehicle and register another antique motor vehicle within the same year under IC 9-18-12 is fifty cents ($0.50).
As added by P.L.2-1991, SEC.17.

IC 9-29-5-30
Recovery vehicle registration fee; other registration fees; service charges or other taxes
     Sec. 30. (a) The registration fee for a recovery vehicle under IC 9-18-13 is as follows:
        (1) Class A recovery vehicle, five hundred dollars ($500).
        (2) Class B recovery vehicle, seventy-five dollars ($75).
    (b) A vehicle registered under IC 9-18-13 is not subject to any other registration fee under IC 9-18. However, a vehicle registered under IC 9-18-13 is subject to a tax or service charge imposed on a vehicle registered under this title.
As added by P.L.2-1991, SEC.17.

IC 9-29-5-31
Military vehicle registration; fee additional to excise taxes
     Sec. 31. (a) The registration fee for a military vehicle under IC 9-18-14 is twelve dollars ($12).
    (b) The bureau shall collect the fee in subsection (a) in addition to any excise tax imposed under IC 6-6-5.
As added by P.L.2-1991, SEC.17.

IC 9-29-5-32
Repealed
     (Repealed by P.L.233-2005, SEC.8.)

IC 9-29-5-32.5
Registration under IC 9-18-15 or IC 9-18-12-2.5
     Sec. 32.5. The fee for a personalized license plate under IC 9-18-15 or for the registration and display of an authentic license plate for the model year of an antique motor vehicle under IC 9-18-12-2.5 is as follows:         (1) The applicable excise tax imposed under IC 6-6-5.
        (2) The regular vehicle registration fee imposed under this chapter.
        (3) A state fee of seven dollars ($7) for the motor vehicle highway account established under IC 8-14-1.
        (4) A service charge of thirty dollars ($30) for the state license branch fund established by IC 9-29-14-1.
As added by P.L.233-2005, SEC.7. Amended by P.L.79-2006, SEC.8.

IC 9-29-5-33
Registration of vehicle under IC 9-18-18
     Sec. 33. The fee for the registration of a vehicle under IC 9-18-18 is equal to the fees assessed for a vehicle of the same class under this chapter.
As added by P.L.2-1991, SEC.17.

IC 9-29-5-34
Vehicle registered under IC 9-18-21
     Sec. 34. A vehicle registered under IC 9-18-21 is subject to an annual registration fee and any other fee or tax required of a person registering a vehicle under this title.
As added by P.L.2-1991, SEC.17.

IC 9-29-5-34.5
Vehicle registered under IC 9-18-24.5
     Sec. 34.5. A vehicle registered under IC 9-18-24.5 is subject to an annual registration fee and any other fee or tax required of a person registering a vehicle under this title.
As added by P.L.68-2006, SEC.5. Amended by P.L.30-2008, SEC.4; P.L.87-2010, SEC.37.

IC 9-29-5-34.7
Vehicle registered under IC 9-18-52
     Sec. 34.7. In addition to the fee described in IC 9-18-52-7(a)(2), a vehicle registered under IC 9-18-52 is subject to an annual registration fee for a vehicle of the same classification under this chapter and any other fee or tax required of a person registering a vehicle under this title.
As added by P.L.87-2010, SEC.38.

IC 9-29-5-35
Registration of vehicle under IC 9-18-22
     Sec. 35. There is no fee in addition to the regular registration fee to register a vehicle under IC 9-18-22.
As added by P.L.2-1991, SEC.17.

IC 9-29-5-36
Vehicle registered under IC 9-18-23
     Sec. 36. The fee to register a vehicle under IC 9-18-23 is as follows:         (1) The applicable excise tax imposed under IC 6-6-5.
        (2) The regular vehicle registration fee imposed under this chapter.
        (3) Two dollars ($2).
As added by P.L.2-1991, SEC.17.

IC 9-29-5-37
License plates issued under IC 9-18-24
     Sec. 37. The bureau shall set the fee for a license plate issued under IC 9-18-24 by rule.
As added by P.L.2-1991, SEC.17.

IC 9-29-5-38
Vehicles registered under IC 9-18-25; distribution of money collected; vehicles owned by former prisoners of war or their surviving spouses; Colts plate fee distribution
     Sec. 38. (a) Except as provided in subsections (c) and (d), vehicles registered under IC 9-18-25 are subject to the following:
        (1) An appropriate annual registration fee.
        (2) An annual supplemental fee of ten dollars ($10).
        (3) Any other fee or tax required of a person registering a vehicle under this title.
    (b) The bureau shall distribute all money collected under the annual supplemental fee under subsection (a)(2) or (d)(2) as follows:
        (1) Five dollars ($5) from each registration is appropriated to the bureau of motor vehicles for the purpose of administering IC 9-18-25.
        (2) Five dollars ($5) from each registration shall be deposited in the state license branch fund under IC 9-29-14.
    (c) A vehicle registered under IC 9-18-25 that is owned by a former prisoner of war or by the prisoner's surviving spouse is exempt from the annual registration fee and the annual supplemental fee.
    (d) A motor vehicle that is registered and for which is issued a special group recognition license plate under IC 9-18-25 and IC 9-18-49 is subject to the following:
        (1) An appropriate annual registration fee.
        (2) An annual supplemental fee of ten dollars ($10).
        (3) Any other fee or tax required of a person registering a vehicle under this title.
        (4) The annual fee of twenty dollars ($20) imposed by IC 9-18-49-4(a)(2).
As added by P.L.2-1991, SEC.17. Amended by P.L.214-2005, SEC.57.

IC 9-29-5-38.5
Vehicles registered under IC 9-18-50 and IC 9-18-51
     Sec. 38.5. (a) A vehicle registered under IC 9-18-50 is subject to:
        (1) an annual registration fee;
        (2) an annual supplemental fee of fifteen dollars ($15); and         (3) any other fee or tax required of a person registering a vehicle under this title.
    (b) A vehicle registered under IC 9-18-51 is subject to:
        (1) an annual registration fee;
        (2) an annual supplemental fee of twenty dollars ($20); and
        (3) any other fee or tax required of a person registering a vehicle under this title.
    (c) The bureau shall distribute the annual supplemental fees described in subsections (a)(2) and (b)(2) that are collected from each registration to the director of veterans' affairs for deposit in the military family relief fund established under IC 10-17-12-8.
As added by P.L.58-2006, SEC.6.

IC 9-29-5-38.6
Vehicle registered under IC 9-18-54
     Sec. 38.6. A vehicle registered under IC 9-18-54 is subject to an annual registration fee and any other fee or tax required of a person registering a vehicle under this title.
As added by P.L.87-2010, SEC.39.

IC 9-29-5-39
Issuance of interim dealer license plates
     Sec. 39. The fee for the issuance of an interim dealer license plate under IC 9-18-26 is one dollar ($1).
As added by P.L.2-1991, SEC.17.

IC 9-29-5-40
Issuance of interim manufacturer transporter license plates
     Sec. 40. The fee for the issuance of an interim manufacturer transporter license plate under IC 9-18-27 is one dollar ($1).
As added by P.L.2-1991, SEC.17.

IC 9-29-5-41
Definition of unused part of the fees paid; buses permanently withdrawn from proportionally registered fleets; credit
     Sec. 41. (a) As used in this section, "unused part of the fees paid" means the amount paid with respect to a bus when the bus was first proportionally registered in the registration year reduced by one-twelfth (1/12) of the total annual proportional registration responsibility of that bus for each calendar month and fraction of a month elapsing between the first day of the month of the current year in which the bus was registered and the date the notice of withdrawal is received by the bureau.
    (b) If a bus is permanently withdrawn from a proportionally registered fleet because the bus has been destroyed, sold, or otherwise completely removed from the service of the registrant, the unused part of the fees paid with respect to the bus shall be credited to the proportional registration account of the owner.
    (c) A credit under subsection (b) shall be applied against liability for subsequent additions to be prorated during the registration year

or for additional fees due upon audit under IC 9-18-11-11.
    (d) If a credit is less than five dollars ($5), a credit may not be made or entered.
    (e) A credit under subsection (b) may not be:
        (1) credited against fees other than those for that registration year; and
        (2) refunded.
As added by P.L.2-1991, SEC.17.

IC 9-29-5-42
Registration of vehicle not subject to IC 9-18-2-8 or IC 9-18-2-8.5
     Sec. 42. (a) Except as provided in subsection (c), vehicles not subject to IC 9-18-2-8 or IC 9-18-2-8.5 shall be registered at one-half (1/2) of the regular rate, subject to IC 9-18-2-7, if the vehicle is registered after July 31 of any year. This subsection does not apply to the following:
        (1) Special machinery.
        (2) Semitrailers registered on a five (5) year or permanent basis under IC 9-18-10-2.
        (3) An implement of agriculture designed to be operated primarily on a highway.
    (b) Except as provided in subsection (c), subsection (a) and IC 9-18-2-7 determine the registration fee for the registration of a vehicle subject to registration under IC 9-18-2-8(c) and acquired by an owner subsequent to the date required for the annual registration of vehicles by an owner set forth in IC 9-18-2-8.
    (c) Subject to subsection (d), a vehicle subject to the International Registration Plan that is registered after September 30 shall be registered at a rate determined by the following formula:
        STEP ONE: Determine the number of months before April 1 of the following year beginning with the date of registration. A partial month shall be rounded to one (1) month.
        STEP TWO: Multiply the STEP ONE result by one-twelfth (1/12).
        STEP THREE: Multiply the annual registration fee for the vehicle by the STEP TWO result.
    (d) If the department of state revenue adopts rules under IC 9-18-2-7 to implement staggered registration for motor vehicles subject to the International Registration Plan, a motor vehicle subject to the International Registration Plan that is registered after the date designated for registration of the motor vehicle in rules adopted under IC 9-18-2-7 shall be registered at a rate determined by the following formula:
        STEP ONE: Determine the number of months before the motor vehicle must be re-registered. A partial month shall be rounded to one (1) month.
        STEP TWO: Multiply the STEP ONE result by one-twelfth (1/12).
        STEP THREE: Multiply the annual registration fee for the vehicle by the STEP TWO result.     (e) A school bus subject to registration under IC 9-18-2-8.5 that is registered after January 31 for the prior calendar year shall be registered at one-half (½) the regular rate.
As added by P.L.2-1991, SEC.17. Amended by P.L.117-1993, SEC.5; P.L.136-1995, SEC.1; P.L.93-1997, SEC.14; P.L.210-2005, SEC.65; P.L.31-2008, SEC.3; P.L.107-2008, SEC.15.

IC 9-29-5-43
Disposition of fees
     Sec. 43. (a) Except as otherwise provided by this chapter, subsection (b), subsection (c), and IC 9-29-1-2, registration fees collected under this chapter shall be paid into the state general fund for credit to the motor vehicle highway account.
    (b) Fees collected under this chapter for license plates issued under IC 9-18-26 by the secretary of state shall be deposited as follows:
        (1) Thirty percent (30%) to the dealer compliance account established by IC 9-23-2-18.
        (2) Seventy percent (70%) to the motor vehicle highway account.
    (c) Notwithstanding subsection (b), fees collected under this chapter for interim license plates issued under IC 9-18-26-10 by the secretary of state shall be deposited as follows:
        (1) Ninety percent (90%) to the dealer compliance account established by IC 9-23-2-18.
        (2) Ten percent (10%) to the motor vehicle highway account.
As added by P.L.2-1991, SEC.17. Amended by P.L.260-1997(ss), SEC.57; P.L.106-2008, SEC.33; P.L.93-2010, SEC.15.