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.
"Pass through entity"
Ind. Code § 6-3-1-35, under Chapter 1. Definitions.
Ind. Code § 6-3-1-35