{"data":{"id":"us-in/ic-4-10-23-5","jurisdiction":"us-in","citation":"IC 4-10-23-5","heading":"\"Gross retail base period amount\"","body":"Sec. 5. As used in this chapter, \"gross retail base period amount\" means the aggregate amount of state gross retail and use taxes remitted under IC 6-2.5 by a taxpayer during the full calendar year of 2012 with respect to its operations in a district.","path":["TITLE 4. STATE OFFICES AND ADMINISTRATION","ARTICLE 10. STATE FUNDS GENERALLY","Chapter 23. Motorsports Investment District Credits"],"source_url":"https://iga.in.gov/ic/2026/Title_4.html#4-10-23-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-08-30T06:26:00Z","sha256":"5ad754e118543abd3f29fd64127c147d54b444454208663f97357f830f8ecab7","source_id":"us-in","stale":false,"prev":"us-in/ic-4-10-23-4","next":"us-in/ic-4-10-23-6"},"notice":"GroundRules: Original legal text. Not legal advice."}