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Ind. Code § 6-3.1-30-1

"Corporate headquarters"

Indiana · Indiana Code Title 6 — Taxation · Status: effective

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Ind. Code § 6-3.1-30-1, "Corporate headquarters", Indiana, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1612964
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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.