### Question
What is the definition of agricultural vehicle?


### Answer
The definition of **agricultural vehicle** is as follows in *26 U.S.C. § 4483*:

> 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

#### Citation:
  - *26 U.S.C. § 4483*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 36-CERTAIN OTHER EXCISE TAXES > Subchapter D-Tax on Use of Certain Vehicles**

