As used in this chapter, "pass through entity" means a:
(1) corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2);(2) partnership;(3) trust;(4) limited liability company; or(5) limited liability partnership.
IC 6-3.1-13-7
As added by P.L. 41-1994, SEC.1. Amended by P.L. 81-2004, SEC.13.