"Gross retail base period amount"

Ind. Code § 4-10-23-5
in effect
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Sec. 5. 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. As added by P.L.233-2013, SEC.4. Amended by P.L.190-2014, SEC.1.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/4Fetched: 10/17/2026

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