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Excerpt from "10/30/1978 - STD 4.2 - Low Profile Tractor"
The purpose of this directive is to clarify citing of Roll-over Protective Structures (ROPS) for tractors used in agricultural operations. The "low profile tractor" is presently defined as wheeled tractors only, but in reality may also be tracked tractors. 29 CFR 1928.51(b)(1) and (2) shall not be cited when the exempt uses of 29 CFR 1928.51(b)(5)(i) or (ii) "Low profile tractor" are net by the use of an "agricultural tractor" that is a track vehicle meeting the requirements of 29 CFR 1928.51(a) (2)(3) and (4).

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Internal Reference: Catcode=A221 Funcode=SZ47