Universal transport tractor with cargo box

A utility transport tractor having a cargo box above the rear axle with the operator's platform forward of the rear axle enabling additional seats to be included. To maintain the functionality of a conventional agricultural tractor, the cargo box tail gate and a portion of the cargo box floor can be raised to positions in which they both extend upwardly and forwardly toward the operator. In these positions, the three point hitch at the rear of the tractor is visible to the operator as is typically the case conventional agricultural tractors. The tail gate is mounted to the cargo box for rotation about multiple axes to pivot the tail gate to multiple open positions.