Ind. Code § 6-3.1-17.1-2
"Pass through entity"
Redline — January 1, 2023 → current.View current text →
Current — January 1, 2025
As of January 1, 2023
Effective 1-1-2024.
Sec. 2. As used in this chapter, "pass through entity" means:
Sec. 2. 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);
(1) a corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2);
(2) a partnership;
(2) a partnership;
(3) a limited liability company; or
(3) a limited liability company; or
(4) a limited liability partnership.
(4) 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.