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: (1) remit the wheel tax to, and file a wheel tax collections report with, the fiscal officer of the appropriate municipality; and (2) file a wheel tax collections report with the fiscal officer of the appropriate municipality; in 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. (b) If the wheel tax for a commercial vehicle is collected directly by the department, the commissioner of the department shall: (1) remit the wheel tax to, and file a wheel tax collections report with, the fiscal officer of the appropriate municipality; and (2) file a wheel tax collections report with the fiscal officer of the appropriate municipality; in 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.
‹ Prev All Indiana sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.