Indiana Code Title 6. Taxation § 6-3.5-11-10

Sec. 10. A person may not register a vehicle in an adopting municipality unless the person 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.  The following, as applicable, may impose a service charge of fifteen cents ($0.15) for each wheel tax collection made under this chapter: