{"data":{"id":"us-in/ic-6-3.1-30-1","jurisdiction":"us-in","citation":"IC 6-3.1-30-1","heading":"\"Corporate headquarters\"","body":"Sec. 1. As used in this chapter, \"corporate headquarters\" means the building or buildings where one (1) or more of the following are located:\n(1) The principal offices of the principal executive officers of an eligible business.\n(2) The principal offices of a division or similar subdivision of an eligible business.\n(3) A research and development center of an eligible business.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 30. Headquarters Relocation Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-30-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"d6081981ee5abab617712c5547d7ec6cc6f8299632506a205cdde0d27fd7945b","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-29-21","next":"us-in/ic-6-3.1-30-1.5"},"notice":"GroundRules: Original legal text. Not legal advice."}