Indiana Code Title 6. Taxation § 6-6-11-33

(1) At the same time a settlement is made with the county auditor under IC 6-1.1-27, file a report, on a form prescribed by the state board of accounts, with the county auditor concerning the boat excise taxes received during the preceding six (6) month period.

(2) In the manner and at the times prescribed in IC 6-1.1-27, make a settlement with the county auditor for the boat excise taxes received under this chapter.

(3) In the manner prescribed by the state board of accounts, maintain records concerning the boat excise taxes received and distributed.