Sec. 19. (a) The term "partnership" means an entity subject to the requirements of Subchapter K of the Internal Revenue Code.
(b) The term "partner" means a member of a partnership.
Ind. Code § 6-3-1-19
"Partnership" and "partner"
Known as the Adjusted Gross Income Tax Act
The act spans §§ 6–6 (50 sections).
Formerly: Acts 1963(ss), c.32, s.119; Acts 1965, c.233, s.6
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.