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