Indiana Statutes

§ 4-10-23-6 — "Gross retail incremental amount"

Indiana·Art. 10 STATE FUNDS GENERALLY·Ch. 23 Motorsports Investment District Credits

As used in this chapter, "gross retail incremental amount" means the remainder of:

(1)the aggregate amount of state gross retail and use taxes that are remitted under IC 6-2.5 by a taxpayer during a calendar year with respect to its operations in a district; minus
(2)the gross retail base period amount.

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Legislative History

As added by P.L.233-2013, SEC.4. Amended by P.L.190-2014, SEC.2.

Nearby Sections

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