Ind. Admin. Code tit. 45, § 12-8-6 - Refund for Tax Paid on Gasoline Purchased or Used for Operating Tractors Used for Agricultural purposes

Current as of January 1, 1970

45 Iac 12-8-6 - Refund for Tax Paid on Gasoline Purchased or Used for Operating Tractors Used for Agricultural purposes45 Iac 12-8-6 - Refund for Tax Paid on Gasoline Purchased or Used for Operating Tractors Used for Agricultural purposes

45 Iac 12-8-5 - Refund for Tax Paid on Gasoline Purchased or Used for Operating Concrete Mixing Equipment (repealed)45 Iac 12-8-7 - Refund for Tax Paid on Gasoline Purchased or Used for Operating Implements of Agriculture

45 IAC 12-8-6 Refund for tax paid on gasoline purchased or used for operating tractors used for agricultural purposes

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-903

Sec. 6. (a) A person is entitled to a gasoline tax refund for the operation of a tractor used for agricultural purposes if:

(1) the person is the purchaser of the gasoline and has paid the gasoline tax thereon; and

(2) the farm tractor is operated by or for the purchaser for commercial use.

(b) For purposes of this section, "tractor used for agricultural purposes" means a vehicle:

(1) designed and used primarily as a farm implement for drawing farm machinery, including plows, mowing machines, harvesters, and other implements of agriculture; and

(2) used on a farm, or, when using the public highways, in traveling from one (1) field or farm to another or to or from places of repairs.

(Department of State Revenue; Reg 6-6-1.1-903(3)(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2327; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)

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