Ind. Code § 6-3.1-30-3

Current through P.L. 171-2024

Section 6-3.1-30-3 - "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);

(2) a partnership;

(3) a limited liability company; or

(4) a limited liability partnership.

IC 6-3.1-30-3

As added by P.L. 193-2005, SEC.21.