Indiana Statutes
§ 36-7-32-6 — "Gross retail base period amount"
As used in this chapter, "gross retail base
period amount" means the aggregate amount of state gross retail and
use taxes remitted under IC 6-2.5 by the businesses operating in the
territory comprising a certified technology park during the full state
fiscal year that precedes the date on which the certified technology park
was designated under section 11 of this chapter.
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Legislative History
As added by P.L.192-2002(ss), SEC.187.
Nearby Sections
15
§ 36-1-10-1
Application of chapter§ 36-1-10-10
Plans, specifications, and estimates for structures, systems, and
transportation projects§ 36-1-10-11
Property held in fee simple; sale procedure§ 36-1-10-12
Lease in anticipation of acquisition or construction of structure, system,
or transportation project§ 36-1-10-13
Hearing; procedure; execution of lease§ 36-1-10-17
Annual appropriation and tax levy§ 36-1-10-18
Tax exemption of leased structures, systems, and transportation
projects; taxation of rental paid lessor§ 36-1-10-19
Assignment or conveyance of lease; conveyance of structure, system,
or transportation project§ 36-1-10-2
Definitions§ 36-1-10-20
Repealed