2018 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 12.2. Deduction for Aircraft
6-1.1-12.2-6. "Indiana corporate headquarters"

Universal Citation: IN Code § 6-1.1-12.2-6 (2018)
IC 6-1.1-12.2-6 "Indiana corporate headquarters"

     Sec. 6. As used in this chapter, "Indiana corporate headquarters" means a physical presence in Indiana of a domestic business entity that results in Indiana being the regular or principal place of business of its chief executive, operating, and financial officers.

As added by P.L.224-2003, SEC.180.

 

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