Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 13 - MOTOR CARRIER FUEL TAX
Rule 1 - Definitions
Section 1-11 - "Highway" defined
Universal Citation: 45 IN Admin Code 1-11
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-4.1-1
Sec. 11.
(a) "Highway" means the entire width between the boundary lines of every thoroughfare that is open in any part to the use of the public for purposes of vehicular travel.
(b) For purposes of IC 6-6-4.1, a toll road is a highway.
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