distributions; contents Sec. 9. The budget agency shall provide the adopting body with an informative summary of the calculations used to determine the certified distribution. The summary of calculations must include: (1) the amount reported on individual income tax returns processed by the department
during the previous fiscal year; (2) adjustments for over distributions in prior years; (3) adjustments for clerical or mathematical errors in prior years; and (4) adjustments for tax rate changes. As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.66; P.L.257-2019, SEC.72.