"Gross retail incremental amount"

Ind. Code § 4-10-23-6
in effect
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Sec. 6. 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.
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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