Indiana Code § 4-10-23-6

"Gross retail incremental amount"
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Sec. 6. As used in this chapter, "gross retail incremental amount" means the remainder of: (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 (2) the gross retail base period amount.

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