45 Ind. Admin. Code 12-8-6

Current through January 8, 2025

Section 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.

45 IAC 12-8-6

Department of State Revenue; Reg 6-6-1.1-9033(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2327

Filed 12/12/2023, 2:27 p.m.: 20240110-IR-045230448FRA