1. (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).
2. (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 .
3. (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:

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.