Indiana Code — Title 6 (Taxation)
IC 6-3.1-30-1
"Corporate headquarters"
Official textiga.in.govlast amended
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.
Amendment history
As added by P.L.193-2005, SEC.21. Amended by P.L.288-2013, SEC.60.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-29-12 · "Taxpayer"
- 6-3.1-29-13 · "Women's business enterprise"
- 6-3.1-29-14 · Credit
- 6-3.1-29-15 · Computation of credit amount
- 6-3.1-29-16 · Limitations on use of credit
- 6-3.1-29-17 · Preconstruction application for credit
- 6-3.1-29-18 · Conditions for granting credit application
- 6-3.1-29-19 · Terms of required agreement; certificate of compliance
- 6-3.1-29-20 · Allocation of credit among shareholders, partners, and
- 6-3.1-29-20.5 · Assignability of credit by contract
- 6-3.1-29-20.7 · Findings; election to receive refundable credit
- 6-3.1-29-21 · Claiming tax credit
- 6-3.1-30-1 · "Corporate headquarters"
- 6-3.1-30-1.5 · "Corporation"
- 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 · "Taxpayer"
- 6-3.1-30-7.1 · "Venture capital"
- 6-3.1-30-7.5 · Duties of the corporation
- 6-3.1-30-8 · Tax credit
- 6-3.1-30-9 · Determination of tax credit amount
- 6-3.1-30-10 · Pass through entity; shareholder, partner, or member