Section 45IAC12-8-6. Refund for tax paid on gasoline purchased or used for operating farm tractors

Latest version.

(a) A person is entitled to a gasoline tax refund for the operation of a farm tractor if:

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

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

(b) For purposes of this section, a "farm tractor" shall mean any vehicle designed and used primarily as a farm implement for drawing farm machinery, including plows, mowing machines, harvesters, and other implements of husbandry, used on a farm and when using the public highways in traveling from one 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 pm: 6 IR 2327)

                    
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