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.
IC 6-3-1-35
Amended by P.L. 159-2021,SEC. 10, eff. 7/1/2021.As added by P.L. 182-2009 (ss), SEC.190.