Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 13-1-6
"Road tractor" defined
Official textiac.iga.in.govlast amended
Sec. 6. "Road tractor" means any motor vehicle that is primarily designed to draw vehicles, but is not constructed to independently transport
property.
(Department of State Revenue; Reg 6-6-4.1-1(b)(050); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2317; filed Dec 18, 2015,
3:42 p.m.: 20160113-IR-045140520FRA)
Amendment history
(Department of State Revenue; Reg 6-6-4.1-1(b)(050); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2317; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)
Source: view the official text
Nearby sections (25 sections)
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- 12-8-14 · Refund; required procedures to claim (Repealed)
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- 12-8-16 · Refund or deduction; payment of tax in error; warrant;…
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- 13-1-1 · "Carrier" defined
- 13-1-2 · Commercial motor vehicle defined (Repealed)
- 13-1-3 · "Motor vehicle" defined
- 13-1-4 · Vehicles designed for highway use, defined (Repealed)
- 13-1-5 · "Truck" defined
- 13-1-6 · "Road tractor" defined
- 13-1-7 · "Tractor truck" defined
- 13-1-8 · "Axle" defined
- 13-1-9 · "Person" defined
- 13-1-10 · "Commissioner" defined
- 13-1-11 · "Highway" defined
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- 13-2-2 · Exemptions from motor carrier fuel tax laws
- 13-3-1 · Applicability to leased vehicles (Repealed)
- 13-3-2 · Lessor's duty to report and pay motor carrier fuel tax
- 13-3-3 · Agreement between lessor and lessee for reporting and payment…
- 13-3-4 · Identification of carrier status
- 13-3-5 · Secondary liability for payment of tax