{"data":{"id":"us-in/ic-6-3.1-30-13","jurisdiction":"us-in","citation":"IC 6-3.1-30-13","heading":"Determination of expenses resulting from relocation","body":"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.","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#6-3.1-30-13","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"118b1d4196f0beb7507501859f0dc95afc1d0e67eea7e30a37ff0590c0145449","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-30-12","next":"us-in/ic-6-3.1-30-14"},"notice":"GroundRules: Original legal text. Not legal advice."}