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;
- (4) a limited liability partnership;
- (5) a corporation organized under IC 8-1-13 ; or
- (6) a corporation organized under IC 23-17-1 that is an electric cooperative and that has at least one (1) member that is a corporation organized under IC 8-1-13 .
As added by P.L.191-2005, SEC.15.