Sec. 5. In prescribing standards for determining which qualified research expenses are considered Indiana qualified research expenses for purposes of computing the credit provided by this chapter, the department may consider:
(1) the place where the services are performed;
(2) the residence or business location of the person or persons performing the services;
(3) the place where qualified research supplies are consumed; and
(4) other factors that the department determines are relevant for the determination.
As added by P.L.51-1984, SEC.1.
Structure Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 4. Research Expense Credits
6-3.1-4-2. Amount of Credit; Computation
6-3.1-4-2.5. Amount of Credit; Alternative Computation
6-3.1-4-3. Unused Credits Carried Forward
6-3.1-4-4. Application of Internal Revenue Code Provisions
6-3.1-4-5. Qualified Research Expenses; Determination
6-3.1-4-6. Federal Credit Expiration Date Inapplicable
6-3.1-4-7. Pass Through Entity; Shareholder, Partner, or Member
6-3.1-4-8. Disclosure of Reasons for Not Claiming the Federal Credit