agricultural vehicle
Defined in 1 place of the United States Code.
The term “agricultural vehicle” means any highway motor vehicle—
(I) used primarily for farming purposes, and
(II) registered (under the laws of the State in which such vehicle is required to be registered) as a highway motor vehicle used for farming purposes.
Source
- 1994–present26 U.S.C. § 4483Internal Revenue Code · Exemptions · in this section