Sec. 7.3. (a) The amount of surtax imposed by rate under this chapter shall be based upon the classification and age of a vehicle as determined by the bureau of motor vehicles under IC 6-6-5, in accordance with subsection (b) or the schedule set out in subsection (c).
(b) The amount to be used in section 7 of this chapter, for a vehicle described in IC 6-6-5-3.5, is the amount assessed under IC 6-6-5-3.5.
(c) The schedule to be used in determining the amount to be used in section 7 of this chapter for a vehicle that is not described in IC 6-6-5-3.5 is as follows:
Age
I
II
III
IV
V
0
$12
$36
$60
$96
$132
1
12
30
51
84
114
2
12
27
42
72
96
3
12
24
33
60
78
4
12
18
24
48
66
5
12
12
18
36
54
6
12
12
12
24
42
7
12
12
12
18
24
8
12
12
12
12
12
9
12
12
12
12
12
and thereafter
Age
VI
VII
VIII
IX
X
0
$168
$206
$246
$300
$344
1
147
184
220
268
298
2
126
154
186
230
260
3
104
127
156
196
224
4
82
101
128
164
191
5
63
74
98
130
157
6
49
60
75
104
129
7
30
40
54
80
106
8
18
21
34
40
50
9
12
12
12
12
12
and thereafter
Age
XI
XII
XIII
XIV
XV
0
$413
$500
$600
$700
$812
1
358
434
520
607
705
2
312
378
450
529
614
3
269
326
367
456
513
4
229
278
300
389
420
5
188
228
242
319
338
6
155
188
192
263
268
7
127
129
129
181
181
8
62
62
62
87
87
9
21
26
30
36
42
and thereafter
Age
XVI
XVII
0
$938
$1,063
1
814
922
2
709
795
3
611
693
4
521
591
5
428
483
6
353
383
7
258
258
8
125
125
9
49
55
and thereafter
As added by P.L.33-1990, SEC.12. Amended by P.L.255-1996, SEC.5; P.L.147-2018, SEC.1; P.L.178-2019, SEC.7.
Structure Indiana Code
Chapter 4. County Vehicle Excise Tax
6-3.5-4-0.1. Application of Certain Amendments to Chapter
6-3.5-4-0.5. Ordinance Amendments; Application; Liability
6-3.5-4-1.1. Local Income Tax Council
6-3.5-4-2. Imposition and Rate of Surtax; Wheel Tax; Duration; Unpaid Tax
6-3.5-4-3. Vehicles Subject to Tax
6-3.5-4-4. Rescission of Surtax and Wheel Tax
6-3.5-4-5. Increase or Decrease of Surtax
6-3.5-4-7. Registration of Vehicle; Surtax; Amount; Collection
6-3.5-4-7.3. Surtax; Amount; Schedule
6-3.5-4-7.4. Surtax Reduction; Credit; Adjustment; Refund
6-3.5-4-7.5. Permanent Registration; Rate of Surtax; Not Subject to Additional Surtax
6-3.5-4-9. Collections; Remittance; Report
6-3.5-4-12. Appropriation of Money Derived From Surtax
6-3.5-4-13. Surtax Fund; Allocation; Distribution; Use