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 trust;
- (4) an estate;
- (5) a limited liability company; or
- (6) a limited liability partnership.
As added by P.L.201-2023, SEC.103.