Indiana Statutes

§ 4-10-23-7 — "Income tax base period amount"

Indiana·Art. 10 STATE FUNDS GENERALLY·Ch. 23 Motorsports Investment District Credits
As used in this chapter, "income tax base period amount" means the aggregate amount of state adjusted gross income taxes paid or remitted by or on behalf of a taxpayer during the calendar year of 2012 with respect to income earned or attributable to the taxpayer's activities in the district.

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Legislative History

As added by P.L.233-2013, SEC.4. Amended by P.L.190-2014, SEC.3.

Nearby Sections

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