"Pass through entity"
Known as the Adjusted Gross Income Tax Act
The act spans §§ 6-3-1-1 to 6-3-1-9 (50 sections).
As added by P.L.182-2009(ss), SEC.190
Sec. 35. As used in this article, "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.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.