Sec. 6.5. 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 businesses operating in the territory comprising a certified technology park during a state fiscal year; minus (2) the gross retail base period amount; as determined by the department of state revenue.
As added by P.L.199-2005, SEC.38.