Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 12 - GASOLINE TAX
Rule 8 - Refund for Tax Paid on Gasoline
Section 8-6 - Refund for tax paid on gasoline purchased or used for operating tractors used for agricultural purposes
Universal Citation: 45 IN Admin Code 8-6
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-903
Sec. 6.
(a) A person is entitled to a gasoline tax refund for the operation of a tractor used for agricultural purposes if:
(1) the person is
the purchaser of the gasoline and has paid the gasoline tax thereon;
and
(2) the farm tractor is
operated by or for the purchaser for commercial use.
(b) For purposes of this section, "tractor used for agricultural purposes" means a vehicle:
(1) designed and used primarily as a farm
implement for drawing farm machinery, including plows, mowing machines,
harvesters, and other implements of agriculture; and
(2) used on a farm, or, when using the public
highways, in traveling from one (1) field or farm to another or to or from
places of repairs.
Disclaimer: These regulations may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
