Ind. Code § 6-3.1-17.1-2

Current through P.L. 171-2024

Section 6-3.1-17.1-2 - "Pass through entity"

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);

(2) a partnership;

(3) a limited liability company; or

(4) a limited liability partnership.

IC 6-3.1-17.1-2

Added by P.L. 236-2023,SEC. 67, eff. 1/1/2024.