As used in this chapter, 'corporate headquarters' means the building or buildings where one (1) or more of the following are located:(1) The principal offices of the principal executive officers of an eligible business.(2) The principal offices of a division or similar subdivision of an eligible business.(3) A research and development center of an eligible business.As added by P.L.193-2005, SEC.21. Amended by P.L.288-2013, SEC.60.
Indiana Legal Code