Indiana Code Title 36. Local Government § 36-7.5-4.5-25

Sec. 25. (a) Employers operating in a district shall report annually, in the manner and in the form prescribed by the department, information that the department determines necessary to calculate the state income tax increment revenue and local income tax increment revenue.

(b) Upon request of the department, employers in the district shall provide the department with:

(c) If an employer fails to report the information required by this section, the department shall use the best information available for calculating the local income tax increment revenue.