Indiana Code Title 6. Taxation § 6-3.5-5-9

Sec. 9. (a) A person may not register a vehicle in a county which has adopted the wheel tax 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.

(b) The bureau of motor vehicles shall collect the wheel tax due, if any, at the time a motor vehicle is registered.

(c) The department of state revenue or the bureau of motor vehicles, as applicable, may impose a service charge of fifteen cents ($0.15) for each wheel tax collection made under this chapter.

(d) A service charge imposed under this section by the bureau shall be deposited in the bureau of motor vehicles commission fund.

(e) A service charge imposed under this section by the department of state revenue shall be deposited in the motor carrier regulation fund established by IC 8-2.1-23-1.