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6-3.1-4-5. Qualified research expenses; determination

IN Code § 6-3.1-4-5 (2019) (N/A)
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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.

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