Indiana Code - Taxation - Title 6, Section 6-3.5-5-9

Registration of motor vehicle; wheel tax; amount; collection

Sec. 9. A person may not register a vehicle in a county which has
adopted the wheel tax unless he pays the wheel tax due, if any, to the
bureau of motor vehicles. The amount of the wheel tax due is based
on the wheel tax rate, for that class of vehicle, in effect at the time of
registration. The bureau of motor vehicles shall collect the wheel tax
due, if any, at the time a motor vehicle is registered. However, the
bureau may utilize its branch offices to collect the wheel tax.

As added by Acts 1980, P.L.10, SEC.5.

Last modified: May 28, 2006