Chapter 30 - HEADQUARTERS RELOCATION TAX CREDIT
- Section 6-3.1-30-1 - "Corporate headquarters"
- Section 6-3.1-30-1.5 - "Corporation"
- Section 6-3.1-30-2 - "Eligible business"
- Section 6-3.1-30-3 - "Pass through entity"
- Section 6-3.1-30-4 - "Qualifying project"
- Section 6-3.1-30-5 - "Relocation costs"
- Section 6-3.1-30-6 - "State tax liability"
- Section 6-3.1-30-7 - "Taxpayer"
- Section 6-3.1-30-7.1 - "Venture capital"
- Section 6-3.1-30-7.5 - Duties of the corporation
- Section 6-3.1-30-8 - Tax credit
- Section 6-3.1-30-9 - Determination of tax credit amount
- Section 6-3.1-30-10 - Pass through entity; shareholder, partner, or member
- Section 6-3.1-30-11 - Carryover; unused tax credit; refundable at the discretion of the corporation
- Section 6-3.1-30-12 - [Effective Until 7/1/2024] Claiming tax credit; returns; information required by department of state revenue
- Section 6-3.1-30-12 - [Effective 7/1/2024] Claiming tax credit; returns; information required by department of state revenue
- Section 6-3.1-30-13 - Determination of expenses resulting from relocation
- Section 6-3.1-30-14 - Application; requirement to enter into an agreement with the corporation
- Section 6-3.1-30-15 - Provisions required in an agreement
- Section 6-3.1-30-16 - Noncompliance with agreement; assessments