Sec. 13. (a) If the wheel tax is collected directly by the bureau of motor vehicles instead of at a branch office, the commissioner of the bureau shall:
(1) remit the wheel tax to, and file a wheel tax collections report with, the fiscal officer of the appropriate municipality; and
(2) file a wheel tax collections report with the fiscal officer of the appropriate municipality;
in the same manner and at the same time that a branch office manager is required to remit and report under section 12 of this chapter.
(b) If the wheel tax for a commercial vehicle is collected directly by the department, the commissioner of the department shall:
(1) remit the wheel tax to, and file a wheel tax collections report with, the fiscal officer of the appropriate municipality; and
(2) file a wheel tax collections report with the fiscal officer of the appropriate municipality;
in the same manner and at the same time that a branch office manager is required to remit and report under section 12 of this chapter.