Chapter
Pass Through Entity Tax
- Ind. Code § 6-3-2.1-1— Applicability
- Ind. Code § 6-3-2.1-2— Definitions
- Ind. Code § 6-3-2.1-3— "Authorized person"; pass through entity tax election; applicability of election
- Ind. Code § 6-3-2.1-4— Tax imposed; rate; return; treatment of certain tax payments by nonelecting pass through entity
- Ind. Code § 6-3-2.1-5— Computation of tax; refundable credit; applicability of other credits
- Ind. Code § 6-3-2.1-6— Exception; estimated tax payments; penalty for underpayment
- Ind. Code § 6-3-2.1-6-b— Exception; estimated tax payments; penalty for underpayment
- Ind. Code § 6-3-2.1-7— Applicability; application of partnership audit and administrative adjustments to electing entity