Indiana Statutes
§ 5-28-26-5 — "Income tax base period amount"
Indiana·Title 5 STATE AND LOCAL ADMINISTRATION·Art. 28 INDIANA ECONOMIC DEVELOPMENT·Ch. 26 Global Commerce Center Pilot Program
As used in this chapter, "income tax base
period amount" means the total amount of local income tax (IC 6-3.6)
paid by employees employed in the territory comprising a global
commerce center with respect to wages and salary earned for work in
the global commerce center for the state fiscal year that precedes the
date on which the global commerce center was designated under
section 12 of this chapter.
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Legislative History
As added by P.L.203-2005, SEC.2. Amended by P.L.197-2016,
SEC.5.
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