Section 6-3.1-29-9 - "Pass through entity" 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);(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.