Ind. Code § 36-7-32-6.5

Current through P.L. 171-2024

Section 36-7-32-6.5 - "Gross retail incremental amount"

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 businesses operating in the territory comprising a certified technology park during a state fiscal year; minus

(2) the gross retail base period amount;

as determined by the department of state revenue.

IC 36-7-32-6.5

As added by P.L. 199-2005, SEC.38.