Sec. 3. As used in this chapter, "highways" has the meaning set forth in IC 8-14-1-1(3). As added by P.L.214-2005, SEC.5.
"Highways"
Ind. Code § 4-33-12.5-3, under Chapter 12.5. Distribution of Admissions Tax Revenue to Certain Municipalities.
Ind. Code § 4-33-12.5-3