60-3,187. Motor vehicle tax schedules; calculation of tax.
(1) The motor vehicle tax schedules are set out in this section.
(2) The motor vehicle tax shall be calculated by multiplying the base tax times the fraction which corresponds to the age category of the vehicle as shown in the following table:
| YEAR | FRACTION |
| First | 1.00 |
| Second | 0.90 |
| Third | 0.80 |
| Fourth | 0.70 |
| Fifth | 0.60 |
| Sixth | 0.51 |
| Seventh | 0.42 |
| Eighth | 0.33 |
| Ninth | 0.24 |
| Tenth and Eleventh | 0.15 |
| Twelfth and Thirteenth | 0.07 |
| Fourteenth and older | 0.00 |
(3) The base tax shall be:
(a) Automobiles, autocycles, and motorcycles — An amount determined using the following table:
| Value when new | Base tax |
| Up to $3,999 | $ 25 |
| $4,000 to $5,999 | 35 |
| $6,000 to $7,999 | 45 |
| $8,000 to $9,999 | 60 |
| $10,000 to $11,999 | 100 |
| $12,000 to $13,999 | 140 |
| $14,000 to $15,999 | 180 |
| $16,000 to $17,999 | 220 |
| $18,000 to $19,999 | 260 |
| $20,000 to $21,999 | 300 |
| $22,000 to $23,999 | 340 |
| $24,000 to $25,999 | 380 |
| $26,000 to $27,999 | 420 |
| $28,000 to $29,999 | 460 |
| $30,000 to $31,999 | 500 |
| $32,000 to $33,999 | 540 |
| $34,000 to $35,999 | 580 |
| $36,000 to $37,999 | 620 |
| $38,000 to $39,999 | 660 |
| $40,000 to $41,999 | 700 |
| $42,000 to $43,999 | 740 |
| $44,000 to $45,999 | 780 |
| $46,000 to $47,999 | 820 |
| $48,000 to $49,999 | 860 |
| $50,000 to $51,999 | 900 |
| $52,000 to $53,999 | 940 |
| $54,000 to $55,999 | 980 |
| $56,000 to $57,999 | 1,020 |
| $58,000 to $59,999 | 1,060 |
| $60,000 to $61,999 | 1,100 |
| $62,000 to $63,999 | 1,140 |
| $64,000 to $65,999 | 1,180 |
| $66,000 to $67,999 | 1,220 |
| $68,000 to $69,999 | 1,260 |
| $70,000 to $71,999 | 1,300 |
| $72,000 to $73,999 | 1,340 |
| $74,000 to $75,999 | 1,380 |
| $76,000 to $77,999 | 1,420 |
| $78,000 to $79,999 | 1,460 |
| $80,000 to $81,999 | 1,500 |
| $82,000 to $83,999 | 1,540 |
| $84,000 to $85,999 | 1,580 |
| $86,000 to $87,999 | 1,620 |
| $88,000 to $89,999 | 1,660 |
| $90,000 to $91,999 | 1,700 |
| $92,000 to $93,999 | 1,740 |
| $94,000 to $95,999 | 1,780 |
| $96,000 to $97,999 | 1,820 |
| $98,000 to $99,999 | 1,860 |
| $100,000 and over | 1,900 |
(b) Assembled automobiles — $60
(c) Assembled motorcycles other than autocycles — $25
(d) Cabin trailers, up to one thousand pounds — $10
(e) Cabin trailers, one thousand pounds and over and less than two thousand pounds — $25
(f) Cabin trailers, two thousand pounds and over — $40
(g) Recreational vehicles, less than eight thousand pounds — $160
(h) Recreational vehicles, eight thousand pounds and over and less than twelve thousand pounds — $410
(i) Recreational vehicles, twelve thousand pounds and over — $860
(j) Assembled recreational vehicles and buses shall follow the schedules for body type and registered weight
(k) Trucks — Over seven tons and less than ten tons — $360
(l) Trucks — Ten tons and over and less than thirteen tons — $560
(m) Trucks — Thirteen tons and over and less than sixteen tons — $760
(n) Trucks — Sixteen tons and over and less than twenty-five tons — $960
(o) Trucks — Twenty-five tons and over — $1,160
(p) Buses — $360
(q) Trailers other than semitrailers — $10
(r) Semitrailers — $110
(s) Former military vehicles — $50
(t) Minitrucks — $50
(u) Low-speed vehicles — $50
(4) For purposes of subsection (3) of this section, truck means all trucks and combinations of trucks except those trucks, trailers, or combinations thereof registered under section 60-3,198, and the tax is based on the gross vehicle weight rating as reported by the manufacturer.
(5) Current model year vehicles are designated as first-year motor vehicles for purposes of the schedules.
(6) When a motor vehicle is registered which is newer than the current model year by the manufacturer's designation, the motor vehicle is subject to the initial motor vehicle tax in the first registration period and ninety-five percent of the initial motor vehicle tax in the second registration period.
(7) Assembled cabin trailers, assembled recreational vehicles, and assembled buses shall be designated as sixth-year motor vehicles in their first year of registration for purposes of the schedules.
(8) When a motor vehicle is registered which is required to have a title branded as previous salvage pursuant to section 60-174, the motor vehicle tax shall be reduced by twenty-five percent.
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