Section 6-6-9-10 - Manner of imposition, payment, and collection; filing of returns(a) Except as otherwise provided in this section, the auto rental excise tax shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5.(b) Each retail merchant filing a return for the auto rental excise tax shall indicate in the return: (1) all locations in Indiana where the retail merchant collected auto rental excise taxes; and(2) the amount of auto rental excise taxes collected at each location.(c) The return to be filed for the payment of the auto rental excise tax may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.As added by P.L. 19-1986, SEC.18.