Indiana Statutes
§ 6-3.1-19-1.5 — "Pass through entity"
Indiana § 6-3.1-19-1.5
JurisdictionIndiana
Art. 3.1STATE TAX LIABILITY CREDITS
Ch. 19Community Revitalization Enhancement District Tax
This text of Indiana § 6-3.1-19-1.5 ("Pass through entity") 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 § 6-3.1-19-1.5 (2026).
Text
5. 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.
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Legislative History
As added by P.L.224-2003, SEC.194.
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Repealed§ 6-1.1-1-14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 § 6-3.1-19-1.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3.1-19-1.5.