- (a) A taxpayer operating in the motorsports investment district that files a consolidated return with the department also shall file annually an informational return with the department for each business location of the taxpayer within the motorsports investment district.
- (b) If the department is unable to determine the extent to which taxes remitted by a taxpayer are gross retail incremental amounts or income tax incremental amounts for purposes of IC 4-10-23 , the department shall use the best information available in calculating those incremental amounts.
- (c) The department shall adopt guidelines to govern its responsibilities under this chapter.
As added by P.L.233-2013, SEC.5.