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.
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.211-2007, SEC.32; P.L.198-2016, SEC.26.
Structure Indiana Code
6-3.5-5-0.5. Ordinance Amendments; Application; Liability
6-3.5-5-1.1. Local Income Tax Council
6-3.5-5-2. Imposition of Tax; County Wheel Tax; Rate; Unpaid Tax
6-3.5-5-3. Vehicles Subject to Tax
6-3.5-5-5. Registration of Vehicles
6-3.5-5-6. Rescission of Wheel Tax and Vehicle Excise Tax
6-3.5-5-7. Increase or Decrease of Tax; Rates
6-3.5-5-8.5. Credit Upon Sale of Vehicle
6-3.5-5-9. Collection of Wheel Tax; Service Charge
6-3.5-5-9.5. Apportioned Wheel Tax for Certain Vehicles
6-3.5-5-11. Collections; Remittance; Report
6-3.5-5-13. Remittance and Reporting of Wheel Tax by Department
6-3.5-5-14. Appropriation of Money Derived From Wheel Tax
6-3.5-5-15. Wheel Tax Fund; Allocation; Distribution; Use