As used in this chapter, "entitlement" of a qualified school corporation is that part of the fund:

1. (1) to which a qualified school corporation is entitled for any calendar year; and

2. (2) on the basis of which the tax is set under this chapter.

   [Pre-2006 Recodification Citation: 21-2-13-3(i).]

As added by P.L.2-2006, SEC.168.