Ind. Admin. Code tit. 45, § 13-1-7 - "tractor Truck" Defined
Current as of January 1, 1970
45 IAC 13-1-7 "Tractor truck" defined
Authority: IC 6-8.1-3-3
Affected: IC 6-6-4.1-1
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.
(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)
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