Ind. Code § 36-7.5-4.5-7

Current through P.L. 171-2024
Section 36-7.5-4.5-7 - "Gross retail tax base period amount"

As used in this chapter, "gross retail tax base period amount" means the aggregate amount of state gross retail taxes remitted under IC 6-2.5 by retail merchants for the calendar year in which the district was established under this chapter as determined by the department.

IC 36-7.5-4.5-7

Amended by P.L. 236-2023,SEC. 189, eff. 7/1/2023.
Added by P.L. 248-2017,SEC. 10, eff. 7/1/2017.