Qualified research expenses; determination
Sec. 5. In prescribing standards for determining which qualified
research expenses are considered Indiana qualified research expenses
for purposes of computing the credit provided by this chapter, the
department may consider:
(1) the place where the services are performed;
(2) the residence or business location of the person or persons
performing the services;
(3) the place where qualified research supplies are consumed;
and
(4) other factors that the department determines are relevant for
the determination.
As added by P.L.51-1984, SEC.1.
Last modified: May 28, 2006