Indiana Code Title 5. State and Local Administration § 5-28-26-15

Sec. 15. (a) Before the first business day in October of each year, the department of state revenue shall calculate the income tax incremental amount and the gross retail incremental amount for the preceding state fiscal year for each global commerce center designated under this chapter.

(b) Taxpayers operating in the global commerce center shall report annually, in the manner and in the form prescribed by the department, information that the department determines necessary to calculate the income tax incremental amount and the gross retail incremental amount.

(c) A taxpayer operating in the global commerce center that files a consolidated tax return with the department also shall file annually an informational return with the department for each business location of the taxpayer within the global commerce center.

(d) If a taxpayer fails to report the information required by this section or file an informational return required by this section, the department shall use the best information available in calculating the income tax incremental amount and the gross retail incremental amount.