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

IN Code § 36-7-26-4 (2019) (N/A)
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Sec. 4. 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.

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