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.
Indiana Legal Code