6-3.5-4-7.3. Surtax; amount; schedule

IN Code § 6-3.5-4-7.3 (2019) (N/A)
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Note: This version of section effective until 1-1-2020. See also following version of this section, effective 1-1-2020.

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:

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.

Note: This version of section effective 1-1-2020. See also preceding version of this section, effective until 1-1-2020.

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

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.