Indiana Code - Taxation - Title 6, Section 6-1.1-12.2-6

"Indiana corporate headquarters"

Sec. 6. As used in this chapter, "Indiana corporate headquarters"
means a physical presence in Indiana of a domestic business entity
that results in Indiana being the regular or principal place of business
of its chief executive, operating, and financial officers.

As added by P.L.224-2003, SEC.180.

Last modified: May 28, 2006