Ind. Code § 6-3.1-13-7
"Pass through entity"
As added by P.L.41-1994, SEC.1. Amended by P.L.81-2004, SEC.13.
As used in this chapter, "pass through entity" means a:
- (1) corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8 (2);
- (2) partnership;
- (3) trust;
- (4) limited liability company; or
- (5) limited liability partnership.
As added by P.L.41-1994, SEC.1. Amended by P.L.81-2004, SEC.13.