### Question
Can you define what agricultural vehicle means?


### Answer
**Agricultural vehicle** is defined as the following 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**

