Ind. Code § 4-10-23-6
"Gross retail incremental amount"
As added by P.L.233-2013, SEC.4. Amended by P.L.190-2014, SEC.2.
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.
As added by P.L.233-2013, SEC.4. Amended by P.L.190-2014, SEC.2.