Sec. 7. As used in this chapter, "pass through entity" means a: (1) corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2); (2) partnership; (3) trust; (4) limited liability company; or (5) limited liability partnership. As added by P.L.41-1994, SEC.1. Amended by P.L.81-2004, SEC.13.
"Pass through entity"
Ind. Code § 6-3.1-13-7, under Chapter 13. Economic Development for a Growing Economy Tax Credit.
Ind. Code § 6-3.1-13-7