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.
Structure Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 30. Headquarters Relocation Tax Credit
6-3.1-30-1. "Corporate Headquarters"
6-3.1-30-2. "Eligible Business"
6-3.1-30-3. "Pass Through Entity"
6-3.1-30-4. "Qualifying Project"
6-3.1-30-5. "Relocation Costs"
6-3.1-30-6. "State Tax Liability"
6-3.1-30-7.1. "Venture Capital"
6-3.1-30-7.5. Duties of the Corporation
6-3.1-30-9. Determination of Tax Credit Amount
6-3.1-30-10. Pass Through Entity; Shareholder, Partner, or Member
6-3.1-30-11. Carryover; Unused Tax Credit; Refundable at the Discretion of the Corporation
6-3.1-30-12. Claiming Tax Credit; Returns; Information Required by Department of State Revenue
6-3.1-30-13. Determination of Expenses Resulting From Relocation
6-3.1-30-14. Application; Requirement to Enter Into an Agreement With the Corporation