Ind. Code § 6-3-1-35
"Pass through entity"
As added by P.L.182-2009(ss), SEC.190. Amended by P.L.159-2021, SEC.10.
As used in this article, "pass through entity" means:
- (1) a corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8 (2);
- (2) a partnership;
- (3) a trust;
- (4) an estate;
- (5) a limited liability company; or
- (6) a limited liability partnership.
As added by P.L.182-2009(ss), SEC.190. Amended by P.L.159-2021, SEC.10.