{"data":{"id":"us-in/ic-4-10-23-6","jurisdiction":"us-in","citation":"IC 4-10-23-6","heading":"\"Gross retail incremental amount\"","body":"Sec. 6. As used in this chapter, \"gross retail incremental amount\" means the remainder of:\n(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\n(2) the gross retail base period amount.","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#4-10-23-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-08-30T06:26:00Z","sha256":"41a4ece2be62032f34ff5c47417f9893df0de354e144bb8260f4d2a12009fbde","source_id":"us-in","stale":false,"prev":"us-in/ic-4-10-23-5","next":"us-in/ic-4-10-23-7"},"notice":"GroundRules: Original legal text. Not legal advice."}