There is a newer version
of
this Section
2019 Indiana Code
Title 6. Taxation
Article 3.1. State Tax Liability Credits
Chapter 13. Economic Development for a Growing Economy Tax Credit
6-3.1-13-7. "Pass through entity"
Universal Citation: IN Code § 6-3.1-13-7 (2019)
IC 6-3.1-13-7 "Pass through entity"
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.
Disclaimer: These codes may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
