{"data":{"id":"us-in/ic-6-3.5-11-13","jurisdiction":"us-in","citation":"IC 6-3.5-11-13","heading":"Collection by bureau of motor vehicles or department of state revenue; remittance; report","body":"Sec. 13. (a) If the wheel tax is collected directly by the bureau of motor vehicles instead of at a branch office, the commissioner of the bureau shall:\n(1) remit the wheel tax to, and file a wheel tax collections report with, the fiscal officer of the appropriate municipality; and\n(2) file a wheel tax collections report with the fiscal officer of the appropriate municipality;\nin the same manner and at the same time that a branch office manager is required to remit and report under section 12 of this chapter.\n(b) If the wheel tax for a commercial vehicle is collected directly by the department, the commissioner of the department shall:\n(1) remit the wheel tax to, and file a wheel tax collections report with, the fiscal officer of the appropriate municipality; and\n(2) file a wheel tax collections report with the fiscal officer of the appropriate municipality;\nin the same manner and at the same time that a branch office manager is required to remit and report under section 12 of this chapter.","path":["TITLE 6. TAXATION","ARTICLE 3.5. LOCAL TAXATION","Chapter 11. Municipal Wheel Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.5-11-13","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"fabb9262396be26998754f4cd6161e0474574d2d61cb3eb7b638ec98eb94d252","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.5-11-12","next":"us-in/ic-6-3.5-11-14"},"notice":"GroundRules: Original legal text. Not legal advice."}