Ind. Code § 6-3.5-10-7

Sec. 7. Except for a person described under section 8.5 of this chapter (before its expiration on December 31, 2023), a person may not register a vehicle in an adopting municipality unless the person pays the surtax due, if any, to the bureau of motor vehicles. The amount of the surtax due equals the amount established under section 2 of this chapter. The bureau of motor vehicles shall collect the surtax due, if any, at the time a vehicle is registered.