Sec. 15. In the administration and collection of the vehicle excise tax imposed by this chapter, the bureau may coordinate and consolidate the collection of vehicle excise taxes from each taxpayer that are imposed on all vehicles owned by the taxpayer in accordance with procedures that the bureau considers reasonable and feasible, including the revocation of all registrations of vehicles by an owner if the owner willfully fails and refuses to pay the vehicle excise tax imposed by this chapter. Upon a revocation of a registration under this section, the bureau shall notify the department of state revenue of the name and address of the taxpayer.
Formerly: Acts 1969, c.423, s.15. As amended by P.L.2-1988, SEC.18; P.L.335-1989(ss), SEC.16; P.L.256-2017, SEC.41.