4-10-23-6. "Gross retail incremental amount"

IN Code § 4-10-23-6 (2019) (N/A)
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Sec. 6. As used in this chapter, "gross retail incremental amount" means the remainder of:

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

(2) the gross retail base period amount.

As added by P.L.233-2013, SEC.4. Amended by P.L.190-2014, SEC.2.