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2019 Indiana Code
Title 6. Taxation
Article 3.1. State Tax Liability Credits
Chapter 13. Economic Development for a Growing Economy Tax Credit
6-3.1-13-16. Relocation of jobs from one site to another within state; credit prohibited
Universal Citation: IN Code § 6-3.1-13-16 (2019)
IC 6-3.1-13-16 Relocation of jobs from one site to another within state; credit prohibited
Sec. 16. A person is not entitled to claim the credit provided by this chapter for any jobs that the person relocates from one (1) site in Indiana to another site in Indiana. Determinations under this section shall be made by the corporation.
As added by P.L.41-1994, SEC.1. Amended by P.L.4-2005, SEC.73.
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