Sec. 13. As used in this chapter, "state income tax base period amount" means the aggregate amount of state adjusted gross income taxes paid or remitted by or on behalf of employees employed within a district during the calendar year that precedes the date on which the district was established under this chapter with respect to wages and salary earned for work in the territory comprising the district, as determined by the department.
As added by P.L.248-2017, SEC.10.
Structure Indiana Code
Article 7.5. Northwest Indiana Regional Development Authority
Chapter 4.5. Rail Transit Development Districts
36-7.5-4.5-0.5. "Associate Member"
36-7.5-4.5-1. "Base Assessed Value"
36-7.5-4.5-2.5. "Cash Participant"
36-7.5-4.5-5. "Development Project"
36-7.5-4.5-7. "Gross Retail Tax Base Period Amount"
36-7.5-4.5-8. "Gross Retail Tax Increment Revenue"
36-7.5-4.5-9. "Local Income Tax Base Period Amount"
36-7.5-4.5-10. "Local Income Tax Increment Revenue"
36-7.5-4.5-11. "Property Tax Increment Revenue"
36-7.5-4.5-13. "State Income Tax Base Period Amount"
36-7.5-4.5-14. "State Income Tax Increment Revenue"
36-7.5-4.5-15. "Rail Transit Development Corridor"; Establishment; Geographic Area
36-7.5-4.5-17. Transit Development District; Establishment; Conditions; Geographic Area
36-7.5-4.5-19. Steering Committee; Establishment; Members; Meetings; Duties
36-7.5-4.5-23. Funding of Development Projects Within a Transit Development District; Uses
36-7.5-4.5-28. Certification and Distributions From Transit Development District Account
36-7.5-4.5-29. Expenses; Liabilities; Obligations
36-7.5-4.5-30. Chapter Broadly Construed
36-7.5-4.5-31. Distribution of Remaining Money Upon Completion