Indiana Code § 4-10-23-11

Determination of incremental amounts and admissions fees for preceding calendar year
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Sec. 11. Before the first business day in November of each year, the department of state revenue shall determine the sum of the following amounts for the preceding calendar year for the district: (1) The income tax incremental amount. (2) The gross retail incremental amount. (3) The amount of admissions fees deposited in the state general fund under IC 6-8-14 .

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