Section 45IAC13-1-6. "Road tractor" defined

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"Road tractor" means any motor vehicle that is primarily designed to draw vehicles, but is not constructed to independently transport property. (Department of State Revenue; Reg 6-6-4.1-1(b)(050); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2317; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)

                    
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