Ind. Admin. Code tit. 45, r. 12-8-6 – Refund for tax paid on gasoline purchased or used for operating tractors used for agricultural purposes

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.

(Department of State Revenue; Reg 6-6-1.1-903(3)(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2327; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)