- (a) Except as provided in subsection (b), "principal office" means the usual place of business, headquarters, or other office at which a governing person of an entity is commonly present.
- (b) For entities subject to IC 23-0.5-8-4 , "principal office" means an entity's contact address.
As added by P.L.118-2017, SEC.5. Amended by P.L.96-2025, SEC.2.