Ind. Code § 6-3-1-35 - "pass Through Entity"

Sec. 35. 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.

As added by P.L.182-2009(ss), SEC.190. Amended by P.L.159-2021, SEC.10.