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.224-2003, SEC.197.
"Pass through entity"
Ind. Code § 6-3.1-26-7, under Chapter 26. Hoosier Business Investment Tax Credit.
Ind. Code § 6-3.1-26-7