"Corporate headquarters"

Sec. 1. 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.