"Gross Retail Base Period Amount"

  1. Law
  2. Indiana Code
  3. State Offices and Administration
  4. State Funds Generally
  5. Motorsports Investment District Credits
  6. "Gross Retail Base Period Amount"

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Sec. 5. As used in this chapter, "gross retail base period amount" means the aggregate amount of state gross retail and use taxes remitted under IC 6-2.5 by a taxpayer during the full calendar year of 2012 with respect to its operations in a district.

As added by P.L.233-2013, SEC.4. Amended by P.L.190-2014, SEC.1.


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