Indiana Code 36-7.5-4.5-30. Chapter broadly construed
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Sec. 30. (a) It is the intent of this chapter to identify all gross retail tax increment revenue collected within districts and state and local income tax increment revenue attributable to districts. This section shall be broadly construed by the department to achieve the purposes of this chapter.
(b) The department shall adopt guidelines to govern its responsibilities under this chapter.
As added by P.L.248-2017, SEC.10.
Terms Used In Indiana Code 36-7.5-4.5-30
- department: refers to the department of state revenue. See Indiana Code 36-7.5-4.5-4
- gross retail tax increment revenue: means the remainder of:
Indiana Code 36-7.5-4.5-8
- local income tax increment revenue: means the remainder of:
Indiana Code 36-7.5-4.5-10