Current through October 31, 2024
Section 45 IAC 13-1-7 - "Tractor truck" definedAuthority: 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 am: 7 IR 2317Filed 12/18/2015, 3:42 p.m.: 20160113-IR-045140520FRA