§ 4-10-23-7

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.