Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 13 - MOTOR CARRIER FUEL TAX
Rule 1 - Definitions
Section 1-7 - "Tractor truck" defined
Universal Citation: 45 IN Admin Code 1-7
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-4.1-1
Sec. 7.
(a) "Tractor truck" means any motor vehicle that is designed and used primarily to draw other vehicles but is not constructed to carry property other than a part of the weight of the vehicle and load being drawn.
(b) A motor vehicle is not a "tractor truck" if it is only used for recreational purposes.
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