Indiana Code 5-1-17.5-29. Information to be provided to department of state revenue
(1) Employers and vendors with a responsibility to remit taxes in the motorsports investment district.
Terms Used In Indiana Code 5-1-17.5-29
- commission: refers to the Indiana motorsports commission created by this chapter. See Indiana Code 5-1-17.5-9
- department: refers to the department of state revenue. See Indiana Code 5-1-17.5-10
- motorsports investment district: means the geographic area established as a motorsports investment district under this chapter. See Indiana Code 5-1-17.5-11
- political subdivision: has the meaning set forth in IC 36-1-2-13. See Indiana Code 5-1-17.5-13
- qualified motorsports facility: means a facility that:
Indiana Code 5-1-17.5-14
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(b) The commission shall update the list prepared under subsection (a) before July 1 of each year.
(c) At the request of the department, the commission, the owner or owners of a motorsports facility located in the district, and any political subdivision in which all or a part of the district is located shall disclose to the department the names of the employers described in subsection (a) and such other information that may assist in the determination of the gross retail incremental amounts or income tax incremental amounts for purposes of IC 4-10-23.
(d) At the request of the department, a political subdivision in which the qualified motorsports facility is located shall provide to the department information requested by the department concerning permits issued by the political subdivision to vendors operating within the motorsports investment district.
As added by P.L.233-2013, SEC.5.