103 KAR 43:100. Farm tractor defined

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Section 1. "Tractor" as referred to in KRS 138.344 shall mean a unit propelled by an internal combustion engine which is used on a farm for agricultural purposes, which is not licensed to operate on the public highways, and is not used as a truck or passenger car. (GLR-1; 1 Ky.R. 712; eff. 5-14-1975; Am. 15 Ky.R. 1669; eff. 3-23-1989; TAm eff. 6-28-2016.)

Notation

RELATES TO: KRS 138.344

STATUTORY AUTHORITY: KRS 131.130(1)

NECESSITY, FUNCTION, AND CONFORMITY: This administrative regulation defines "tractor" as referred to in KRS 138.344 in order to limit refunds of tax paid on gasoline or special fuel for agricultural uses.

                    
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