Indiana Code — Title 6 (Taxation)
IC 6-3.1-30-13
Determination of expenses resulting from relocation
Official textiga.in.govlast amended
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.
Amendment history
As added by P.L.193-2005, SEC.21.
Source: view the official text
Nearby sections (25 sections)
- 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
- 6-3.1-30-11 · Carryover; unused tax credit; refundable at the…
- 6-3.1-30-12 · Claiming tax credit; returns; information required by
- 6-3.1-30-13 · Determination of expenses resulting from relocation
- 6-3.1-30-14 · Application; requirement to enter into an agreement with…
- 6-3.1-30-15 · Provisions required in an agreement
- 6-3.1-30-16 · Noncompliance with agreement; assessments
- 6-3.1-30-17 · Credit subject to annual aggregate credit limit
- 6-3.1-30.5-0.5 · Severability
- 6-3.1-30.5-1 · "Credit"
- 6-3.1-30.5-2 · "Pass through entity"
- 6-3.1-30.5-3 · "Scholarship granting organization"
- 6-3.1-30.5-4 · "School scholarship program"
- 6-3.1-30.5-5 · "State tax liability"
- 6-3.1-30.5-6 · "Taxpayer"
- 6-3.1-30.5-7 · Credit