Indiana Statutes
§ 4-10-23-10 — Calculation of incremental amounts; reporting
Indiana § 4-10-23-10
This text of Indiana § 4-10-23-10 (Calculation of incremental amounts; reporting) 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 § 4-10-23-10 (2026).
Text
(a)Before the first business day in October
of each year, the department of state revenue shall calculate the income
tax incremental amount and the gross retail incremental amount for the
preceding calendar year for the district.
(b)Businesses operating in the district shall report, in the manner
and in the form prescribed by the department of state revenue,
information that the department determines necessary to calculate
incremental gross retail, use, and income taxes.
(c)It is the intent of this section to identify all sales, use, and
income taxes of all taxpayers that are apportionable to the taxpayer's
activities in the district. This section shall be broadly construed by the
department of state revenue in order to achieve the purposes of IC 5-1-17.5.
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Legislative History
As added by P.L.233-2013, SEC.4. Amended by P.L.190-2014,
SEC.5.
Nearby Sections
15
§ 4-1-1-1
Dates beginning and ending§ 4-1-1-2
Reports to governor§ 4-1-10-1
Applicability§ 4-1-10-1.5
"Person"§ 4-1-10-11
Attorney general investigation of disclosures; notice to county
prosecutor and state police§ 4-1-10-12
Attorney general determination of infraction; report to appointing
authority and county prosecutor§ 4-1-10-13
Attorney general rulemaking authority§ 4-1-10-2
"State agency"§ 4-1-10-3
Nondisclosure of Social Security number§ 4-1-10-6
State agency complianceCite This Page — Counsel Stack
Bluebook (online)
Indiana § 4-10-23-10, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/4-10-23-10.