Indiana Code Title 6. Taxation § 6-3.5-5-11

Sec. 11. Not more than twenty-one (21) days after collecting the wheel tax, the bureau of motor vehicles shall remit the wheel tax to the county treasurer of the county that imposed the wheel tax.  Concurrently with the remittance, the bureau shall file a wheel tax collections report prepared on forms prescribed by the state board of accounts with the county treasurer and the county auditor.