IC 36-7-26-10 : "Gross increment" defined
Sec. 10. As used in this chapter, "gross increment" means the aggregate amount of state gross retail and use taxes that are remitted under IC 6-2.5 by businesses operating in the district, as determined by the department under section 23 of this chapter, minus the base period amount. As added by P.L.35-1990, SEC.63.