Indiana Statutes

§ 36-7-32-8 — "Income tax base period amount"

Indiana·Title 36 LOCAL GOVERNMENT·Art. 7 PLANNING AND DEVELOPMENT·Ch. 32 Certified Technology Parks

As used in this chapter, "income tax base period amount" means the aggregate amount of the following taxes paid by employees employed in the territory comprising a certified technology park with respect to wages and salary earned for work in the certified technology park for the state fiscal year that precedes the date on which the certified technology park was designated under section 11 of this chapter:

(1)The adjusted gross income tax.
(2)The local income tax (IC 6-3.6).

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Legislative History

As added by P.L.192-2002(ss), SEC.187. Amended by P.L.197-2016, SEC.137; P.L.158-2019, SEC.30; P.L.154-2020, SEC.49.

Nearby Sections

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