Statutes, codes, and regulations
Indiana Code
Title 6 - TAXATIONArticle 3.1 - STATE TAX LIABILITY CREDITS
Chapter 30 - HEADQUARTERS RELOCATION TAX CREDIT
Section 6-3.1-30-13 - Determination of expenses resulting from relocation

Ind. Code § 6-3.1-30-13

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Current through P.L. 171-2024
Section 6-3.1-30-13 - Determination of expenses resulting from relocation

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.

IC 6-3.1-30-13

As added by P.L. 193-2005, SEC.21.