Indiana Code
Chapter 4.5. Rail Transit Development Districts
36-7.5-4.5-9. "Local Income Tax Base Period Amount"

Sec. 9. As used in this chapter, "local income tax base period amount" means the total amount of local income tax (IC 6-3.6) paid by employees employed within a district with respect to wages and salary earned for work in the district 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.

Structure Indiana Code

Indiana Code

Title 36. Local Government

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. "Budget Agency"

36-7.5-4.5-2.5. "Cash Participant"

36-7.5-4.5-3. "Corridor"

36-7.5-4.5-4. "Department"

36-7.5-4.5-5. "Development Project"

36-7.5-4.5-6. "District"

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"

36-7.5-4.5-12. "Rail Project"

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

36-7.5-4.5-16. County That Is Not a Member of Development Authority; Financially Participate in Mainline Double Tracking Project as Associate Member or Cash Member; Rights and Duties

36-7.5-4.5-16.5. Transfer of Funds by a Cash Participant or Associate Member; Double Tracking Project; Pledge

36-7.5-4.5-17. Transit Development District; Establishment; Conditions; Geographic Area

36-7.5-4.5-18. Transit Development District Located in Cash Participant County; Administration and Use of Incremental Property Tax Revenue

36-7.5-4.5-19. Steering Committee; Establishment; Members; Meetings; Duties

36-7.5-4.5-20. South Shore Improvement and Development Fund; Administration; Account for Each Transit Development District; Distributions to the Fund; Uses

36-7.5-4.5-21. Allocation and Distribution of Incremental Property Tax Revenue in Transit Development District

36-7.5-4.5-22. Duty to Maximize Amounts Distributed to Political Subdivisions That Would Otherwise Receive the Revenue; Public Meeting

36-7.5-4.5-23. Funding of Development Projects Within a Transit Development District; Uses

36-7.5-4.5-24. Development Authority; Duty to Provide Information Concerning Employers and Retail Merchants in Transit Development District to Department of State Revenue

36-7.5-4.5-25. Annual Reporting Requirement for Employers Operating in a Transit Development District

36-7.5-4.5-26. Annual Reporting Requirement for Retail Merchants Operating in a Transit Development District; Duty of Development Authority and Political Subdivisions to Provide Information

36-7.5-4.5-27. Local Income Tax Increment Fund; Deposit of Local Income Tax Increment Revenue in an Account Within the Fund for Each Transit Development District

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

36-7.5-4.5-32. Covenants

36-7.5-4.5-33. Expiration