Chapter 2.1 - PASS THROUGH ENTITY TAX
- Section 6-3-2.1-1 - Applicability
- Section 6-3-2.1-2 - Definitions
- Section 6-3-2.1-3 - "Authorized person"; pass through entity tax election; applicability of election
- Section 6-3-2.1-4 - Tax imposed; rate; return; treatment of certain tax payments by nonelecting pass through entity
- Section 6-3-2.1-5 - Computation of tax; refundable credit; applicability of other credits
- Section 6-3-2.1-6 - Exception; estimated tax payments; penalty for underpayment
- Section 6-3-2.1-7 - Applicability; application of partnership audit and administrative adjustments to electing entity
- Section 6-3-2-27.5 - Exemption for Indiana income earned by nonresidents
- Section 6-3-2-28 - Deduction for qualified health care sharing expenses
- Section 6-3-2-29 - Specified research or experimental expenditures; deduction; computation