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. As added by P.L.233-2013, SEC.4. Amended by P.L.190-2014, SEC.2.
"Gross retail incremental amount"
Ind. Code § 4-10-23-6, under Chapter 23. Motorsports Investment District Credits.
Ind. Code § 4-10-23-6