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Indiana · Snapshot 2026

IC 6-3.5-4-7.3: Surtax; amount; schedule

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 3.5. LOCAL TAXATION
  3. Chapter 4. County Vehicle Excise Tax

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 | | | | | | | | | |

Collected 2026-09-09T01:51:39Z. Source file · JSON

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