Indiana Code - Taxation - Title 6, Section 6-3.1-13-16

Relocation of jobs from one site to another within state; credit
prohibited

Sec. 16. A person is not entitled to claim the credit provided by
this chapter for any jobs that the person relocates from one (1) site
in Indiana to another site in Indiana. Determinations under this
section shall be made by the corporation.

As added by P.L.41-1994, SEC.1. Amended by P.L.4-2005, SEC.73.

Last modified: May 28, 2006