IC 6-3.5-5-13: Remittance and reporting of wheel tax by department

Sec. 13. If the wheel tax for a commercial vehicle is collected directly by the department of state revenue, the commissioner of the department of state revenue shall:

(1) remit the wheel tax to, and file a wheel tax collections report with, the appropriate county treasurer; and

(2) file a wheel tax collections report with the county auditor;

in the same manner and at the same time that the bureau of motor vehicles is required to remit and report under section 11 of this chapter.