Indiana Code Title 6. Taxation § 6-3.1-30-2

(A) is engaged in either interstate or intrastate commerce;

(B) maintains a corporate headquarters at a location outside Indiana;

(C) has not previously maintained a corporate headquarters at a location in Indiana;

(D) had annual worldwide revenues of at least fifty million dollars ($50,000,000) for the taxable year immediately preceding the business's application for a tax credit under section 12 of this chapter;  and

(E) commits contractually to relocating its corporate headquarters to Indiana.

(A) is engaged in either interstate or intrastate commerce;

(B) maintains a corporate headquarters at a location outside Indiana;

(C) has not previously maintained a corporate headquarters at a location in Indiana;

(D) either:

(E) commits contractually to relocating: