Section 9-18.1-15-2 - Imposition(a) Each year, the owner of a motor vehicle that is registered in Indiana shall pay a transportation infrastructure improvement fee.(b) The amount of the annual transportation infrastructure improvement fee is fifteen dollars ($15).(c) The transportation infrastructure improvement fee specified in subsection (b) shall be apportioned if the vehicle for which the transportation infrastructure improvement fee applies is registered under the International Registration Plan.(d) The transportation infrastructure improvement fee for a vehicle to which this chapter applies: (1) is due and shall be paid each year at the time the vehicle is registered;(2) is a condition to the right to register or reregister the vehicle; and(3) is in addition to all other conditions, taxes, and fees prescribed by law.(e) Except as provided in IC 9-33-3, a person is not entitled to a refund of any unused transportation infrastructure improvement fee.Amended by P.L. 185-2018,SEC. 36, eff. 3/21/2018.Added by P.L. 218-2017,SEC. 89, eff. 7/1/2017.