Terms Used In Indiana Code 36-7-31.3-14

  • department: refers to the department of state revenue. See Indiana Code 36-7-31.3-5
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • tax area: means a geographic area established as a professional sports and convention development area under section 10 of this chapter. See Indiana Code 36-7-31.3-6
   Sec. 14. If a tax area is established under section 10 of this chapter, a state fund known as the professional sports and convention development area fund is established for that tax area. The fund shall be administered by the department. Money in the fund does not revert to the state general fund at the end of a state fiscal year.

As added by P.L.255-1997(ss), SEC.20.