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2019 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 (2019)
IC 6-1.1-12.2-6 "Indiana corporate headquarters"
Note: This version of section effective until 1-1-2020. See also following repeal of this chapter, effective 1-1-2020.
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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