Indiana Code Title 6. Taxation § 6-8.1-3-9

Sec. 9. The state of Indiana shall provide suitable office space in Marion County, where the department shall maintain its primary offices.  The department may rent, lease, or otherwise acquire additional office space at locations outside Marion County, if the department feels that efficiency or economy is best served by locating branch offices at those locations.  However, an agreement securing office space for a branch office may not extend for a time of more than ten (10) years.