Ind. Code § 6-3.1-16-2.7
"Pass through entity"
As added by P.L.57-1996, SEC.4.
As used in this chapter, "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 limited liability company; or
- (4) a limited liability partnership.
As added by P.L.57-1996, SEC.4.