Indiana Statutes
§ 6-3-1-19 — "Partnership" and "partner"
Indiana § 6-3-1-19
This text of Indiana § 6-3-1-19 ("Partnership" and "partner") is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 6-3-1-19 (2026).
Text
(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Repealed§ 6-1.1-1-14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"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-3-1-19, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3-1-19.