36-7.5-4.5-7. "Gross retail tax base period amount"

IN Code § 36-7.5-4.5-7 (2019) (N/A)
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Sec. 7. 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 that precedes the date on which the district was established under this chapter as determined by the department.

As added by P.L.248-2017, SEC.10.