Indiana Code 4-10-23-7. “Income tax base period amount”
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Terms Used In Indiana Code 4-10-23-7
- district: refers to a motorsports investment district established under Indiana Code 4-10-23-4
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
Sec. 7. As used in this chapter, “income tax base period amount” means the aggregate amount of state adjusted gross income taxes paid or remitted by or on behalf of a taxpayer during the calendar year of 2012 with respect to income earned or attributable to the taxpayer’s activities in the district.
As added by P.L.233-2013, SEC.4. Amended by P.L.190-2014, SEC.3.