(a) If a unit of farm equipment or implement of husbandry is towed by a farm tractor and the towed object or its load extends more than four feet to the rear of the tractor or obscures a light on the tractor, the towed object shall be equipped at the times specified by § 547.302(a) with at least two rear red reflectors that are:
(1) visible at all distances from 100 to 600 feet when directly in front of lawful lower beams of headlamps; and
(2) mounted to indicate, as nearly as practicable, the extreme width of the vehicle or combination of vehicles.
(b) If a unit of farm equipment or implement of husbandry is towed by a farm tractor and extends more than four feet to the left of the centerline of the tractor, the towed object shall be equipped at the times specified by § 547.302(a) with a front amber reflector that is:
(1) visible at all distances from 100 to 600 feet when directly in front of lawful lower beams of headlamps; and
(2) mounted to indicate, as nearly as practicable, the extreme left projection of the towed object.

(c) Reflective tape or paint may be used as an alternative to the reflectors required by this section if the alternative complies with the other requirements of this section.