Ind. Code § 36-7.5-4.5-8

Current through P.L. 171-2024

Section 36-7.5-4.5-8 - "Gross retail tax increment revenue"

As used in this chapter, "gross retail tax increment revenue" means the remainder of:

(1) the aggregate amount of state gross retail taxes that are remitted under IC 6-2.5 by retail merchants during a calendar year with respect to the retail merchants' operations in the district; minus

(2) the gross retail tax base period amount.

IC 36-7.5-4.5-8

Added by P.L. 248-2017,SEC. 10, eff. 7/1/2017.