Indiana Code § 36-7.5-4.5-30

Chapter broadly construed
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Sec. 30. (a) It is the intent of this chapter to identify all gross retail tax increment revenue collected within districts and state and local income tax increment revenue attributable to districts. This section shall be broadly construed by the department to achieve the purposes of this chapter.       (b) The department shall adopt guidelines to govern its responsibilities under this chapter.

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