Ind. Code § 36-7-26-4

Current through P.L. 171-2024

Section 36-7-26-4 - "Base period amount" defined

As used in this chapter, "base period amount" means the aggregate amount of state gross retail and use taxes remitted under IC 6-2.5 by the businesses operating in the district during the full state fiscal year that precedes the date on which the commission confirmed the resolution designating the district.

IC 36-7-26-4

As added by P.L. 35-1990, SEC.63.