Section 45IAC13-1-11. "Highway" defined  


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  •    (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. (Department of State Revenue; Reg 6-6-4.1-1(e)(010); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2317; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)