Indiana § 36-7-13-13 Designation of district; information to department of state revenue;
determination of gross retail base period amount and income tax base
period amount

Indiana Statutes

§ 36-7-13-13 — Designation of district; information to department of state revenue; determination of gross retail base period amount and income tax base period amount

Indiana·Title 36 LOCAL GOVERNMENT·Art. 7 PLANNING AND DEVELOPMENT·Ch. 13 Industrial Development

(a)If an advisory commission on industrial development designates a district under section 12 or 12.1 of this chapter or if the legislative body of a county or municipality adopts an ordinance designating a district under section 10.5 of this chapter, the advisory commission, or the legislative body in the case of a district designated under section 10.5 of this chapter, shall send a certified copy of the resolution or ordinance designating the district to the department of state revenue by certified mail and shall include with the resolution a complete list of the following:

(1)Employers in the district.

(2)Street names and the range of street numbers of each street in the district.

(3)Federal tax identification number of each business in the district.

(4)The street address of each e

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(a) If an advisory commission on industrial
development designates a district under section 12 or 12.1 of this
chapter or if the legislative body of a county or municipality adopts an
ordinance designating a district under section 10.5 of this chapter, the
advisory commission, or the legislative body in the case of a district
designated under section 10.5 of this chapter, shall send a certified
copy of the resolution or ordinance designating the district to the
department of state revenue by certified mail and shall include with the
resolution a complete list of the following:
(1) Employers in the district.
(2) Street names and the range of street numbers of each street in
the district.
(3) Federal tax identification number of each business in the
district.
(4) The street address of each employer.
(5) Name, telephone number, and electronic mail address (if
available) of a contact person for each employer.
(b) The advisory commission, or the legislative body in the case of
a district designated under section 10.5 of this chapter, shall update the
list:
(1) before July 1 of each year; or
(2) within fifteen (15) days after the date that the budget agency
approves a petition to modify the boundaries of the district under
section 12.5 of this chapter.
(c) Not later than sixty (60) days after receiving a copy of the
resolution or ordinance designating a district, the department of state
revenue shall determine the gross retail base period amount and the
income tax base period amount.
(d) Not later than sixty (60) days after receiving a certification of a
district's modified boundaries under section 12.5(c) of this chapter, the
department shall recalculate the gross retail base period amount and the
income tax base period amount for a district modified under section
12.5 of this chapter.

Indiana § 36-7-13-13 (Designation of district; information to department of state revenue; determination of gross retail base period amount and income tax base period amount) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

As added by P.L.125-1998, SEC.17. Amended by P.L.174-2001, SEC.9; P.L.224-2003, SEC.240; P.L.81-2004, SEC.37 and P.L.90-2004, SEC.10; P.L.199-2005, SEC.34.