Sec. 7. As used in this chapter, "gross retail tax base period amount" means the aggregate amount of state gross retail taxes remitted under IC 6-2.5 by retail merchants for the calendar year in which the district was established under this chapter as determined by the department.
Ind. Code § 36-7.5-4.5-7
"Gross retail tax base period amount"
As added by P.L.248-2017, SEC.10
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.