Indiana Code — Title 6 (Taxation)
IC 6-3.5-11-13
Collection by bureau of motor vehicles or department of state
revenue; remittance; report
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.
As added by P.L.146-2016, SEC.12.
Amendment history
As added by P.L.146-2016, SEC.12.
Source: view the official text
Nearby sections (25 sections)
- 6-3.5-11-1 · Definitions
- 6-3.5-11-2 · Imposition of tax; municipal wheel tax; rate; unpaid tax
- 6-3.5-11-3 · Vehicles subject to tax
- 6-3.5-11-4 · Exempt vehicles
- 6-3.5-11-5 · Registration of vehicles
- 6-3.5-11-6 · Rescission of wheel tax and vehicle excise tax
- 6-3.5-11-7 · Increase or decrease of tax; rates
- 6-3.5-11-8 · Adopted ordinance; letter approving transportation asset
- 6-3.5-11-9 · Credit upon sale of vehicle
- 6-3.5-11-10 · Registration of vehicle; wheel tax; amount; collection
- 6-3.5-11-11 · Apportioned wheel tax for certain vehicles
- 6-3.5-11-12 · Collections; remittance; report
- 6-3.5-11-13 · Collection by bureau of motor vehicles or department of…
- 6-3.5-11-14 · Wheel tax fund; use
- 6-3.5-11-15 · Estimate of revenues
- 6-3.5-11-16 · Violations; offense
- 6-3.6-1-1 · Purpose; effective date of article; procedures for…
- 6-3.6-1-1.1 · Repealed
- 6-3.6-1-1.5 · Transition of certain homestead credits to the property…
- 6-3.6-1-2 · Applicability of article
- 6-3.6-1-3 · Continuation of former tax rates
- 6-3.6-1-4 · Applicable provisions for changes in a tax; credits;…
- 6-3.6-1-5 · References to repealed and replaced statutes
- 6-3.6-1-6 · Continuation of rights; duties; obligations; proceedings;
- 6-3.6-1-7 · Continuation of time periods; time limits; former tax