(a) No farm equipment dealer or other seller required to collect an excise tax under section 297A.62 may sell a farm tractor as defined in section 325F.6651, subdivision 2 , unless, at the time of sale, the tractor is equipped with safety equipment as provided in paragraphs (b) and (c). (b) If originally provided by the manufacturer, the farm tractor must have: (1) power-take-off shields; and (2) road transport lighting and reflector systems. (c) Whether or not originally provided by the manufacturer, the farm tractor must have a slow-moving vehicle sign displayed in accordance with section 169.522 .
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