45 IAC 12-8-7 - Refund for tax paid on gasoline purchased or used for operating implements of agriculture
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-903; IC 9-13-2-77
Sec. 7.
(a) A person
is entitled to a gasoline tax refund for the operation of implements of
agriculture, as defined in IC
9-13-2-77, if:
(1) the person is the purchaser of the
gasoline and has paid the gasoline tax thereon; and
(2) the implements of agriculture are
operated by or for the purchaser for commercial use.
(b) For purposes of this section, "implements
of agriculture" means any of the following:
(1) A paint spray outfit.
(2) Livestock dipping equipment and seed
cleaning and treating equipment, when mounted and transported upon a trailer
using the public highways.
(3) A
grain and bean separator.
(4) A
combine.
(5) A corn
picker.
(6) An ensilage
cutter.
(7) A corn
sheller.
(8) A corn
shredder.
(9) A hay
raker.
(10) A manure
spreader.
(11) A portable saw
mill.
(12) Well drilling
machinery.
(13) Seeding,
cultivating, and harvesting machinery.
(14) Self-propelled equipment, specially
adapted, to be capable of both over-the-road and off-road usage when the
equipment is used for the transportation and application of plant food
materials or agricultural chemicals, or both.
(c) If equipment is attached to
self-propelled equipment in a manner that allows for the subsequent removal of
the attachments, that equipment shall not be deemed implements of
agriculture.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.