Indiana Code
Chapter 23. Motorsports Investment District Credits
4-10-23-7. "Income Tax Base Period Amount"

Sec. 7. As used in this chapter, "income tax base period amount" means the aggregate amount of state adjusted gross income taxes paid or remitted by or on behalf of a taxpayer during the calendar year of 2012 with respect to income earned or attributable to the taxpayer's activities in the district.
As added by P.L.233-2013, SEC.4. Amended by P.L.190-2014, SEC.3.