Valuation of vehicles and campers

Sec. 11. The bureau shall adopt rules under IC 4-22-2 to determine the value of recreational vehicles and truck campers as a basis for measuring the excise tax imposed by this chapter. The rules must determine the value of a recreational vehicle or truck camper at the time the recreational vehicle or truck camper is first offered for sale in Indiana.
As added by P.L.131-2008, SEC.22. Amended by P.L.256-2017, SEC.52.

Vehicle and camper classification
IC 6-6-5.1-12
Sec. 12. The bureau shall classify each recreational vehicle and truck camper according to the following classification schedule by the value determined for the recreational vehicle or truck camper under section 11 of this chapter:
Class I less than $2,250
Class II at least $ 2,250
Class III at least $ 4,000
Class IV at least $ 7,000
Class V at least $10,000
Class VI at least $15,000
Class VII at least $22,000
Class VIII at least $30,000
Class IX at least $42,500
Class X at least $50,000
Class XI at least $60,000
Class XII at least $70,000
Class XIII at least $80,000
Class XIV at least $90,000
Class XV at least $100,000
Class XVI at least $150,000
Class XVII at least $200,000 but less than $ 4,000 but less than $ 7,000 but less than $ 10,000 but less than $ 15,000 but less than $ 22,000 but less than $ 30,000 but less than $ 42,500 but less than $ 50,000 but less than $ 60,000 but less than $ 70,000 but less than $ 80,000 but less than $ 90,000 but less than $100,000 but less than $150,000 but less than $200,000 As added by P.L.131-2008, SEC.22. Amended by P.L.256-2017, SEC.53.
Recreational vehicle or truck camper age
IC 6-6-5.1-13
Sec. 13.