Sec. 3.5. (a) Except for a trailer described in section 0.5(2) of this chapter, trailers registered with a declared gross vehicle weight equal to or less than nine thousand (9,000) pounds shall be assessed a vehicle excise tax in an amount of eight dollars ($8) per year.

     (b) Vehicles registered as motor driven cycles shall be assessed a vehicle excise tax in an amount of ten dollars ($10) per year.

     (c) Vehicles registered as mini-trucks shall be assessed a vehicle excise tax in an amount of thirty dollars ($30) per year.

     (d) Vehicles registered as military vehicles shall be assessed a vehicle excise tax in an amount of eight dollars ($8) per year.

     (e) Vehicles that are model years 1980 or earlier shall be assessed a vehicle excise tax in an amount of twelve dollars ($12) per year.

As added by P.L.256-2017, SEC.24. Amended by P.L.147-2018, SEC.3; P.L.236-2023, SEC.90.