Surtax; amount; schedule

# (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.