Sec. 140. (a) "New tire", for purposes of IC 13-20-13 and IC 13-20-14 , means a tire that has never been mounted on a wheel of a vehicle. (b) For purposes of IC 13-20-13 , the term does not include a retreaded tire. [Pre-1996 Recodification Citations: 13-7-23-10.3(a); 13-7-23.2-2.]
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