IC 6-3.1-30-1: "Corporate headquarters"

Sec. 1. 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.