Sec. 1.7. 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. As added by P.L.57-1996, SEC.1.
"Pass through entity" defined
Ind. Code § 6-3.1-10-1.7, under Chapter 10. Enterprise Zone Investment Cost Credit.
Ind. Code § 6-3.1-10-1.7