IC 6-3.5-4-7.3: Surtax; amount; schedule
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 3.5. LOCAL TAXATION
- 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