Indiana Code — Title 6 (Taxation)
IC 6-3.5-5-13
Remittance and reporting of wheel tax by department
Official textiga.in.govlast amended
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.
Amendment history
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.211-2007, SEC.32; P.L.198-2016, SEC.26.
Source: view the official text
Nearby sections (25 sections)
- 6-3.5-5-3 · Vehicles subject to tax
- 6-3.5-5-4 · Exempt vehicles
- 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 · Adopted ordinance; letter approving transportation asset
- 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
- 6-3.5-5-10 · Repealed
- 6-3.5-5-11 · Collections; remittance; report
- 6-3.5-5-12 · Repealed
- 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
- 6-3.5-5-16 · Estimate of revenues; distribution
- 6-3.5-5-17 · Repealed
- 6-3.5-5-18 · Violations; offense
- 6-3.5-10-0.5 · Ordinance amendments; application; liability
- 6-3.5-10-1 · Definitions
- 6-3.5-10-2 · Imposition and rate of surtax; restrictions; unpaid tax
- 6-3.5-10-3 · Vehicles subject to tax
- 6-3.5-10-4 · Rescission of surtax and wheel tax
- 6-3.5-10-5 · Increase or decrease of surtax
- 6-3.5-10-6 · Adopted ordinance; letter approving transportation asset