Terms Used In Indiana Code > Title 3 > Article 7 > Chapter 17 - Registration at Armed Forces Recruitment Offices

• corporate headquarters: means the building or buildings where one (1) or more of the following are located:

  Indiana Code 6-3.1-30-1

• corporation: refers to the Indiana economic development corporation created under IC 5-28-3 unless the context clearly denotes otherwise. See Indiana Code 6-3.1-30-1.5
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• credit: refers to a credit granted under this chapter. See Indiana Code 6-3.1-30.5-1
• eligible business: means either of the following:

  Indiana Code 6-3.1-30-2

• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• in writing: include printing, lithographing, or other mode of representing words and letters. See Indiana Code 1-1-4-5
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• pass through entity: means :

  Indiana Code 6-3.1-30-3

• pass through entity: has the meaning set forth in IC 6-3-1-35. See Indiana Code 6-3.1-30.5-2
• Property: includes personal and real property. See Indiana Code 1-1-4-5
• qualifying project: means the relocation of the corporate headquarters of an eligible business from a location outside Indiana to a location in Indiana. See Indiana Code 6-3.1-30-4
• relocation costs: means the reasonable and necessary expenses incurred by an eligible business for a qualifying project. See Indiana Code 6-3.1-30-5
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• scholarship granting organization: refers to an organization that:

  Indiana Code 6-3.1-30.5-3

• school scholarship program: refers to a scholarship program certified by the department of education under IC 20-51. See Indiana Code 6-3.1-30.5-4
• state tax liability: means a taxpayer's total tax liability that is incurred under:

  Indiana Code 6-3.1-30-6

• state tax liability: means a taxpayer's total tax liability that is incurred under:

  Indiana Code 6-3.1-30.5-5

• taxpayer: means an individual or entity:

  Indiana Code 6-3.1-30-7

• taxpayer: means an individual or entity that has any state tax liability. See Indiana Code 6-3.1-30.5-6
• United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
• venture capital: means financing provided by investors that may include equity, convertible debt, or other forms of equity-like investment instruments. See Indiana Code 6-3.1-30-7.1
• Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5