Indiana Statutes
§ 6-3-1-19 — "Partnership" and "partner"
(a)The term "partnership" means an entity
subject to the requirements of Subchapter K of the Internal Revenue
Code.
(b)The term "partner" means a member of a partnership.
Formerly: Acts 1963(ss), c.32, s.119; Acts 1965, c.233, s.6. As
amended by P.L.2-1988, SEC.6; P.L.8-1993, SEC.83; P.L.1-1994,
SEC.27; P.L.159-2021, SEC.9.
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Related
Longmire v. Indiana Department of State Revenue
638 N.E.2d 894 (Indiana Tax Court, 1994)
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"