Indiana Statutes
§ 6-3-1-35 — "Pass through entity"
As used in this article, "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 trust;
(4)an estate;
(5)a limited liability company; or
(6)a limited liability partnership.
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Legislative History
As added by P.L.182-2009(ss), SEC.190. Amended by
P.L.159-2021, SEC.10.
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Repealed§ 6-1.1-1-14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"