{"data":{"id":"us-in/ic-6-3.5-4-7.3","jurisdiction":"us-in","citation":"IC 6-3.5-4-7.3","heading":"Surtax; amount; schedule","body":"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).\n(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.\n(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:\n | Age | I |  | II |  | III |  | IV |  | V |\n | 0 | $12 |  | $36 |  | $60 |  | $96 |  | $132 |\n | 1 | 12 |  | 30 |  | 51 |  | 84 |  | 114 |\n | 2 | 12 |  | 27 |  | 42 |  | 72 |  | 96 |\n | 3 | 12 |  | 24 |  | 33 |  | 60 |  | 78 |\n | 4 | 12 |  | 18 |  | 24 |  | 48 |  | 66 |\n | 5 | 12 |  | 12 |  | 18 |  | 36 |  | 54 |\n | 6 | 12 |  | 12 |  | 12 |  | 24 |  | 42 |\n | 7 | 12 |  | 12 |  | 12 |  | 18 |  | 24 |\n | 8 | 12 |  | 12 |  | 12 |  | 12 |  | 12 |\n | 9 | 12 |  | 12 |  | 12 |  | 12 |  | 12 |\n | and thereafter |  |  |  |  |  |  |  |  |  |\n | Age | VI |  | VII |  | VIII |  | IX |  | X |\n | 0 | $168 |  | $206 |  | $246 |  | $300 |  | $344 |\n | 1 | 147 |  | 184 |  | 220 |  | 268 |  | 298 |\n | 2 | 126 |  | 154 |  | 186 |  | 230 |  | 260 |\n | 3 | 104 |  | 127 |  | 156 |  | 196 |  | 224 |\n | 4 | 82 |  | 101 |  | 128 |  | 164 |  | 191 |\n | 5 | 63 |  | 74 |  | 98 |  | 130 |  | 157 |\n | 6 | 49 |  | 60 |  | 75 |  | 104 |  | 129 |\n | 7 | 30 |  | 40 |  | 54 |  | 80 |  | 106 |\n | 8 | 18 |  | 21 |  | 34 |  | 40 |  | 50 |\n | 9 | 12 |  | 12 |  | 12 |  | 12 |  | 12 |\n | and thereafter |  |  |  |  |  |  |  |  |  |\n | Age | XI |  | XII |  | XIII |  | XIV |  | XV |\n | 0 | $413 |  | $500 |  | $600 |  | $700 |  | $812 |\n | 1 | 358 |  | 434 |  | 520 |  | 607 |  | 705 |\n | 2 | 312 |  | 378 |  | 450 |  | 529 |  | 614 |\n | 3 | 269 |  | 326 |  | 367 |  | 456 |  | 513 |\n | 4 | 229 |  | 278 |  | 300 |  | 389 |  | 420 |\n | 5 | 188 |  | 228 |  | 242 |  | 319 |  | 338 |\n | 6 | 155 |  | 188 |  | 192 |  | 263 |  | 268 |\n | 7 | 127 |  | 129 |  | 129 |  | 181 |  | 181 |\n | 8 | 62 |  | 62 |  | 62 |  | 87 |  | 87 |\n | 9 | 21 |  | 26 |  | 30 |  | 36 |  | 42 |\n | and thereafter |  |  |  |  |  |  |  |  |  |\n | Age | XVI |  | XVII |  |  |  |  |  |  |\n | 0 | $938 |  | $1,063 |  |  |  |  |  |  |\n | 1 | 814 |  | 922 |  |  |  |  |  |  |\n | 2 | 709 |  | 795 |  |  |  |  |  |  |\n | 3 | 611 |  | 693 |  |  |  |  |  |  |\n | 4 | 521 |  | 591 |  |  |  |  |  |  |\n | 5 | 428 |  | 483 |  |  |  |  |  |  |\n | 6 | 353 |  | 383 |  |  |  |  |  |  |\n | 7 | 258 |  | 258 |  |  |  |  |  |  |\n | 8 | 125 |  | 125 |  |  |  |  |  |  |\n | 9 | 49 |  | 55 |  |  |  |  |  |  |\n | and thereafter |  |  |  |  |  |  |  |  |  |","path":["TITLE 6. TAXATION","ARTICLE 3.5. LOCAL TAXATION","Chapter 4. County Vehicle Excise Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.5-4-7.3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"aa6957aac88acc2354363c4ac19701e253bf61b276fa9d6e3a197224964275e2","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.5-4-7","next":"us-in/ic-6-3.5-4-7.4"},"notice":"GroundRules: Original legal text. Not legal advice."}