Terms Used In Indiana Code 4-10-23-3

• credit: refers to a credit provided to the owner or owners of the qualified motorsports facility for the preceding state fiscal year under section 12 of this chapter. See Indiana Code 4-10-23-3
• 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.
• qualified motorsports facility: has the meaning set forth in Indiana Code 4-10-23-9