Indiana Code Title 6. Taxation § 6-6-11-20

Sec. 20. (a) The bureau of motor vehicles, in the administration and collection of the boat excise tax imposed by this chapter, may utilize the services and facilities of:

in accordance with the procedures, in the manner, and to the extent that the bureau determines to be necessary and proper to implement and effectuate the administration and collection of the excise tax imposed by this chapter.

(b) The bureau of motor vehicles shall report on at least a weekly basis the excise taxes collected to the county auditor of the county to which the collections are due.