Indiana Statutes

§ 4-10-23-5 — "Gross retail base period amount"

Indiana·Art. 10 STATE FUNDS GENERALLY·Ch. 23 Motorsports Investment District Credits
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 a taxpayer during the full calendar year of 2012 with respect to its operations in a district.

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Legislative History

As added by P.L.233-2013, SEC.4. Amended by P.L.190-2014, SEC.1.

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