Section 45IAC12-8-7. Refund for tax paid on gasoline purchased or used for operating implements of husbandry  


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  •    (a) A person is entitled to a gasoline tax refund for the operation of implements of husbandry if:

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

    (2) the implements of husbandry are being operated by or for the purchaser for commercial use;

      (b) For purposes of his section, "implements of husbandry" shall mean every paint spray outfit; all livestock dipping equipment and seed cleaning and treating equipment, when mounted and transported upon a trailer using the public highways; every grain and bean separator; combine; corn picker; ensilage cutter; corn sheller; corn shredder; hay raker; manure spreader; portable saw mill; all well drilling machinery; all seeding, cultivating, and harvesting machinery; as well as self-propelled equipment, specially adapted, to be capable of both over-the-road and off-road usage; for the transporation and application of plant food materials and/or agricultural chemicals.

      (c) Self-propelled equipment to which equipment, for the transportation and application of plant food materials and/or agricultural chemicals, is attached in a manner which allows for the subsequent removal of such attachments shall not be deemed to be specifically adapted to be capable of over-the-road and off-road usage for the transportation and application of plant food materials and/or agricultural chemicals. Therefore, such equipment shall not be deemed implements of husbandry. (Department of State Revenue; Reg 6-6-1.1-903(3.1)(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2327)