(1) the watercraft has an identification number;

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(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.