Chapter
Headquarters Relocation Tax Credit
- Ind. Code § 6-3.1-30-1— "Corporate headquarters"
- Ind. Code § 6-3.1-30-1.5— "Corporation"
- Ind. Code § 6-3.1-30-2— "Eligible business"
- Ind. Code § 6-3.1-30-3— "Pass through entity"
- Ind. Code § 6-3.1-30-4— "Qualifying project"
- Ind. Code § 6-3.1-30-5— "Relocation costs"
- Ind. Code § 6-3.1-30-6— "State tax liability"
- Ind. Code § 6-3.1-30-7— "Taxpayer"
- Ind. Code § 6-3.1-30-7.1— "Venture capital"
- Ind. Code § 6-3.1-30-7.5— Duties of the corporation
- Ind. Code § 6-3.1-30-8— Tax credit
- Ind. Code § 6-3.1-30-9— Determination of tax credit amount
- Ind. Code § 6-3.1-30-10— Pass through entity; shareholder, partner, or member
- Ind. Code § 6-3.1-30-11— Carryover; unused tax credit; refundable at the discretion of the corporation
- Ind. Code § 6-3.1-30-12— Claiming tax credit; returns; information required by department of state revenue
- Ind. Code § 6-3.1-30-13— Determination of expenses resulting from relocation
- Ind. Code § 6-3.1-30-14— Application; requirement to enter into an agreement with the corporation
- Ind. Code § 6-3.1-30-15— Provisions required in an agreement
- Ind. Code § 6-3.1-30-16— Noncompliance with agreement; assessments
- Ind. Code § 6-3.1-30-17— Credit subject to annual aggregate credit limit