Indiana Code
Chapter 23. Motorsports Investment District Credits
4-10-23-5. "Gross Retail Base Period Amount"

Sec. 5. As used in this chapter, "gross retail base period amount" means the aggregate amount of state gross retail and use taxes remitted under IC 6-2.5 by a taxpayer during the full calendar year of 2012 with respect to its operations in a district.
As added by P.L.233-2013, SEC.4. Amended by P.L.190-2014, SEC.1.