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2019 Indiana Code
Title 6. Taxation
Article 3.1. State Tax Liability Credits
Chapter 30. Headquarters Relocation Tax Credit
6-3.1-30-13. Determination of expenses resulting from relocation
Universal Citation: IN Code § 6-3.1-30-13 (2019)
IC 6-3.1-30-13 Determination of expenses resulting from relocation
Sec. 13. In determining whether an expense of the eligible business directly resulted from the relocation of the business, the department shall consider whether the expense would likely have been incurred by the eligible business if the business had not relocated from its original location.
As added by P.L.193-2005, SEC.21.
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