Current through P.L. 171-2024
Section 15-12-3-4 - "Farm or industrial machinery"(a) As used in this chapter, "farm or industrial machinery" means any of the following: (4) Utility and industrial equipment.(5) Construction machinery, including a track and wheel tractor, a motor grader, and an excavator.(6) An attachment or repair part for a machine listed in subdivisions (1) through (5).(b) The term does not include an all terrain vehicle.Pre-2008 Recodification Citation: 15-7-7-4.
As added by P.L. 2-2008, SEC.3.