Ind. Code § 4-10-23-5

Current through P.L. 171-2024

Section 4-10-23-5 - "Gross retail base period amount"

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.

IC 4-10-23-5

Amended by P.L. 190-2014, SEC. 1, eff. 5/15/2013.

Added by P.L. 233-2013, SEC. 4, eff. 7/1/2013.