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: