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2019 Indiana Code
Title 6. Taxation
Article 3.1. State Tax Liability Credits
Chapter 30. Headquarters Relocation Tax Credit
6-3.1-30-1. "Corporate headquarters"
Universal Citation: IN Code § 6-3.1-30-1 (2019)
IC 6-3.1-30-1 "Corporate headquarters"
Sec. 1. As used in this chapter, "corporate headquarters" means the building or buildings where one (1) or more of the following are located:
(1) The principal offices of the principal executive officers of an eligible business.
(2) The principal offices of a division or similar subdivision of an eligible business.
(3) A research and development center of an eligible business.
As added by P.L.193-2005, SEC.21. Amended by P.L.288-2013, SEC.60.
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