IC 36-7.5-4.5-7 : "Gross retail tax base period amount"

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 that precedes the date on which the district was established under this chapter as determined by the department.

As added by P.L.248-2017, SEC.10.