{"data":{"id":"us-in/ic-4-10-23-7","jurisdiction":"us-in","citation":"IC 4-10-23-7","heading":"\"Income tax base period amount\"","body":"Sec. 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.","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#4-10-23-7","current_through":"2026","vintage":"2026","retrieved_at":"2026-08-30T06:26:00Z","sha256":"c9f937a6adf74bd0838fd62e6f00e3cca4feb5113e86a59bc5ffc60bfddf5045","source_id":"us-in","stale":false,"prev":"us-in/ic-4-10-23-6","next":"us-in/ic-4-10-23-8"},"notice":"GroundRules: Original legal text. Not legal advice."}