Sec. 26. (a) A taxpayer operating in the motorsports investment district that files a consolidated return with the department also shall file annually an informational return with the department for each business location of the taxpayer within the motorsports investment district.
(b) If the department is unable to determine the extent to which taxes remitted by a taxpayer are gross retail incremental amounts or income tax incremental amounts for purposes of IC 4-10-23, the department shall use the best information available in calculating those incremental amounts.
(c) The department shall adopt guidelines to govern its responsibilities under this chapter.
As added by P.L.233-2013, SEC.5.
Structure Indiana Code
Title 5. State and Local Administration
Article 1. Bonds and Other Obligations
Chapter 17.5. Motorsports Investment District
5-1-17.5-1. Legislative Findings
5-1-17.5-8. "Budget Committee"
5-1-17.5-11. "Motorsports Investment District"
5-1-17.5-13. "Political Subdivision"
5-1-17.5-14. "Qualified Motorsports Facility"
5-1-17.5-15. Commission Established; Purpose
5-1-17.5-16. Board of Directors of the Commission
5-1-17.5-17. Powers of the Commission
5-1-17.5-18. Staff Support and Expenses; Employees
5-1-17.5-19. Surety Bonds of Directors
5-1-17.5-20. Personal Liability of Directors
5-1-17.5-23. Director's Interest in Contracts or in Sale or Lease of Property Prohibited
5-1-17.5-25. Allocation of Amounts Appropriated to the Commission; Expiration Date of District
5-1-17.5-26. Filing of Informational Tax Returns by Certain Taxpayers; Guidelines
5-1-17.5-27. Submission to the Budget Agency of Resolution Establishing District
5-1-17.5-29. Information to Be Provided to Department of State Revenue
5-1-17.5-31. Powers of Indiana Finance Authority
5-1-17.5-32. Lease of Structures and Improvements; Requirements
5-1-17.5-33. Option to Renew Lease
5-1-17.5-34. Option to Purchase Leased Property; Conveyance of Property; Requirements
5-1-17.5-35. Authorization and Execution of Leases by Commission Board of Directors
5-1-17.5-37. Issuance of Bonds; Terms and Conditions; Use of Bond Proceeds
5-1-17.5-39. Securing of Bonds; Trust Indenture; Validity of Pledge or Assignment
5-1-17.5-40. Action to Contest Validity of Bonds
5-1-17.5-41. Equal Opportunities in Procurement and Contracting
5-1-17.5-42. Income Tax Withholding; Department of State Revenue Guidelines