Indiana Code - Taxation - Title 6, Section 6-3.1-30-13

Determination of expenses resulting from relocation

Effective 1-1-2007.

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.

As added by P.L.193-2005, SEC.21.

Last modified: May 28, 2006