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.]

As added by P.L.1-1996, SEC.1.