2017 Indiana Code
TITLE 6. Taxation
ARTICLE 3.5. LOCAL TAXATION
CHAPTER 4. County Motor Vehicle Excise Surtax
6-3.5-4-7.3. Surtax; amount; schedule

Universal Citation: IN Code § 6-3.5-4-7.3 (2017)
IC 6-3.5-4-7.3 Surtax; amount; schedule

     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 the schedule set out in subsection (b).

     (b) The schedule to be used in determining the amount to be used in section 7 of this chapter is as follows:

       Year of

   Manufacture           I                II           III               IV          V

         1st                    $12          $36          $60          $96        $132

         2nd                    12            30            51            84          114

         3rd                      12            27            42            72            96

         4th                     12            24            33            60            78

         5th                     12            18            24            48            66

         6th                     12            12            18            36            54

         7th                     12            12            12            24            42

         8th                     12            12            12            18            24

         9th                     12            12            12            12            12

       10th                     12            12            12            12            12

and thereafter

       Year of

   Manufacture          VI            VII          VIII          IX              X

         1st                   $168        $206        $246        $300        $344

         2nd                     147          184          220          268          298

         3rd                     126          154          186          230          260

         4th                      104          127          156          196          224

         5th                        82          101          128          164          191

         6th                      63            74            98          130          157

         7th                      49            60            75          104          129

         8th                      30            40            54            80          106

         9th                      18            21            34            40            50

       10th                      12            12            12            12            12

and thereafter

       Year of

   Manufacture          XI           XII          XIII         XIV          XV

         1st                   $413        $500        $600        $700        $812

         2nd                   358          434          520          607          705

         3rd                   312          378          450          529          614

         4th                    269          326          367          456          513

         5th                    229          278          300          389          420

         6th                    188          228          242          319          338

         7th                    155          188          192          263          268

         8th                    127          129          129          181          181

         9th                      62            62            62            87            87

       10th                      21            26            30            36            42

and thereafter

       Year of

   Manufacture          XVI         XVII

         1st                     $938      $1,063

         2nd                     814           922

         3rd                     709           795

         4th                      611           693

         5th                      521          591

         6th                      428          483

         7th                      353          383

         8th                      258          258

         9th                      125          125

       10th                      49            55

and thereafter

As added by P.L.33-1990, SEC.12. Amended by P.L.255-1996, SEC.5.

 

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