IC 4-10-23-6: "Gross retail incremental amount"

Sec. 6. As used in this chapter, "gross retail incremental amount" means the remainder of:

(1) the aggregate amount of state gross retail and use taxes that are remitted under IC 6-2.5 by a taxpayer during a calendar year with respect to its operations in a district; minus

(2) the gross retail base period amount.