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Indiana · Snapshot 2026

IC 6-3.1-30-13: Determination of expenses resulting from relocation

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 3.1. STATE TAX LIABILITY CREDITS
  3. Chapter 30. Headquarters Relocation Tax Credit

Sec. 13. 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.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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