Sec. 5. As used in this chapter, "business entity" refers to a corporation (as defined in IC 6-3-1-10) or partnership (as defined in IC 6-3-1-19). As added by P.L.230-2025, SEC.59.
"Business entity"
Ind. Code § 6-1.1-51-5, under Deduction for Aircraft.
Ind. Code § 6-1.1-51-5