Ind. Code § 6-3.1-30-1 – "Corporate headquarters"

As used in this chapter, "corporate headquarters" means the building or buildings where one (1) or more of the following are located:

(1) The principal offices of the principal executive officers of an eligible business.
(2) The principal offices of a division or similar subdivision of an eligible business.
(3) A research and development center of an eligible business.

As added by P.L.193-2005, SEC.21. Amended by P.L.288-2013, SEC.60.