Indiana Code 36-7.5-4.5-7. “Gross retail tax base period amount”
Current as of: 2023 | Check for updates
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Terms Used In Indiana Code 36-7.5-4.5-7
- department: refers to the department of state revenue. See Indiana Code 36-7.5-4.5-4
- district: refers to a transit development district established by the development authority under this chapter. See Indiana Code 36-7.5-4.5-6
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
Sec. 7. As used in this chapter, “gross retail tax base period amount” means the aggregate amount of state gross retail taxes remitted under IC 6-2.5 by retail merchants for the calendar year in which the district was established under this chapter as determined by the department.
As added by P.L.248-2017, SEC.10. Amended by P.L.236-2023, SEC.189.