Sec. 5. As used in this chapter, "gross retail base period amount" means the aggregate amount of state gross retail and use taxes remitted under IC 6-2.5 by a taxpayer during the full calendar year of 2012 with respect to its operations in a district.
As added by P.L.233-2013, SEC.4. Amended by P.L.190-2014, SEC.1.
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