Authority: IC 6-8.1-3-3

Affected: IC 6-6-4.1-1

Sec. 6. "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)