As used in this chapter, "gross retail incremental amount" means the remainder of:
(1) the aggregate amount of state gross retail and use taxes that are remitted under IC 6-2.5 by a taxpayer during a calendar year with respect to its operations in a district; minus(2) the gross retail base period amount.
IC 4-10-23-6
Amended by P.L. 190-2014, SEC. 2, eff. 5/15/2013.Added by P.L. 233-2013, SEC. 4, eff. 7/1/2013.