Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 30. Headquarters Relocation Tax Credit

6-3.1-30-1. "Corporate Headquarters" - Sec. 1. As used in this chapter, "corporate headquarters" means...

6-3.1-30-1.5. "Corporation" - Sec. 1.5. As used in this chapter, "corporation" refers to...

6-3.1-30-2. "Eligible Business" - Sec. 2. As used in this chapter, "eligible business" means...

6-3.1-30-3. "Pass Through Entity" - Sec. 3. As used in this chapter, "pass through entity"...

6-3.1-30-4. "Qualifying Project" - Sec. 4. As used in this chapter, "qualifying project" means...

6-3.1-30-5. "Relocation Costs" - Sec. 5. As used in this chapter, "relocation costs" means...

6-3.1-30-6. "State Tax Liability" - Sec. 6. As used in this chapter, "state tax liability"...

6-3.1-30-7. "Taxpayer" - Sec. 7. As used in this chapter, "taxpayer" means an...

6-3.1-30-7.1. "Venture Capital" - Sec. 7.1. As used in this chapter, "venture capital" means...

6-3.1-30-7.5. Duties of the Corporation - Sec. 7.5. The corporation shall do the following: (1) Evaluate...

6-3.1-30-8. Tax Credit - Sec. 8. Subject to entering into an agreement with the...

6-3.1-30-9. Determination of Tax Credit Amount - Sec. 9. (a) Subject to subsection (b), the amount of...

6-3.1-30-10. Pass Through Entity; Shareholder, Partner, or Member - Sec. 10. If a pass through entity is entitled to...

6-3.1-30-11. Carryover; Unused Tax Credit; Refundable at the Discretion of the Corporation - Sec. 11. (a) If the credit provided by this chapter...

6-3.1-30-12. Claiming Tax Credit; Returns; Information Required by Department of State Revenue - Sec. 12. To receive the credit provided by this chapter,...

6-3.1-30-13. Determination of Expenses Resulting From Relocation - Sec. 13. In determining whether an expense of the eligible...

6-3.1-30-14. Application; Requirement to Enter Into an Agreement With the Corporation - Sec. 14. (a) To be awarded a credit under this...

6-3.1-30-15. Provisions Required in an Agreement - Sec. 15. (a) The corporation shall require the taxpayer to...

6-3.1-30-16. Noncompliance With Agreement; Assessments - Sec. 16. (a) If the corporation determines that a taxpayer...