Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 13-1-11
"Highway" defined
Official textiac.iga.in.govlast amended
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.
Amendment history
(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)
Source: view the official text
Nearby sections (25 sections)
- 12-8-16 · Refund or deduction; payment of tax in error; warrant;…
- 12-8-17 · Deduction in lieu of warrant for payment of refund
- 13-1-1 · "Carrier" defined
- 13-1-2 · Commercial motor vehicle defined (Repealed)
- 13-1-3 · "Motor vehicle" defined
- 13-1-4 · Vehicles designed for highway use, defined (Repealed)
- 13-1-5 · "Truck" defined
- 13-1-6 · "Road tractor" defined
- 13-1-7 · "Tractor truck" defined
- 13-1-8 · "Axle" defined
- 13-1-9 · "Person" defined
- 13-1-10 · "Commissioner" defined
- 13-1-11 · "Highway" defined
- 13-2-1 · Applicability of motor carrier fuel tax laws (Repealed)
- 13-2-2 · Exemptions from motor carrier fuel tax laws
- 13-3-1 · Applicability to leased vehicles (Repealed)
- 13-3-2 · Lessor's duty to report and pay motor carrier fuel tax
- 13-3-3 · Agreement between lessor and lessee for reporting and payment…
- 13-3-4 · Identification of carrier status
- 13-3-5 · Secondary liability for payment of tax
- 13-4-1 · Imposition of tax
- 13-4-2 · Rate of tax (Repealed)
- 13-4-3 · Payment of tax (Repealed)
- 13-4-4 · Amount of fuel consumed; fuel supply tank defined
- 13-4-5 · Apportionment of fuel consumed on Indiana highways