§ 4-10-23-8

As used in this chapter, 'income tax incremental amount' means the remainder of:(1) the aggregate amount of state adjusted gross income taxes paid or remitted during a calendar year with respect to income earned or attributable to the taxpayer's activities in the district; minus(2) the income tax base period amount.As added by P.L.233-2013, SEC.4. Amended by P.L.190-2014, SEC.4.