Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 13-1-7
"Tractor truck" defined
Official textiac.iga.in.govlast amended
Sec. 7. (a) "Tractor truck" means any motor vehicle that is designed and used primarily to draw other vehicles but is not constructed to
carry property other than a part of the weight of the vehicle and load being drawn.
(b) A motor vehicle is not a "tractor truck" if it is only used for recreational purposes.
Amendment history
(Department of State Revenue; Reg 6-6-4.1-1(b)(060); 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)
- 12-8-12.5 · Refund for tax paid on gasoline used to create racing fuel
- 12-8-13 · Refund for tax paid on gasoline purchased or used for…
- 12-8-14 · Refund; required procedures to claim (Repealed)
- 12-8-15 · Tax credit in lieu of refund (Repealed)
- 12-8-16 · Refund or deduction; payment of tax in error; warrant;…
- 12-8-17 · Deduction in lieu of warrant for payment of refund
- 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- 13-1-2 · Commercial motor vehicle defined (Repealed)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- 13-1-4 · Vehicles designed for highway use, defined (Repealed)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
- 13-2-1 · Applicability of motor carrier fuel tax laws (Repealed)
- 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- 13-3-1 · Applicability to leased vehicles (Repealed)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
- 13-4-1 · Imposition of tax