Indiana Statutes

§ 36-7-27-2 — "Base period amount"

Indiana § 36-7-27-2
JurisdictionIndiana
Title 36LOCAL GOVERNMENT
Art. 7PLANNING AND DEVELOPMENT
Ch. 27Economic Development Tax Area

This text of Indiana § 36-7-27-2 ("Base period amount") is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 36-7-27-2 (2026).

Text

As used in this chapter, "base period amount" means the aggregate amount of covered local income taxes paid by employees employed in a tax area with respect to wages earned for work in the tax area for the state fiscal year that precedes the date on which the commission confirmed the resolution designating the tax area. However, the base period amount with respect to a tax area covered by section 11(c) of this chapter is zero (0).

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

As added by P.L.27-1992, SEC.28.

Nearby Sections

15
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
Indiana § 36-7-27-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/36-7-27-2.