Sec. 35. 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.
As added by P.L.182-2009(ss), SEC.190. Amended by P.L.159-2021, SEC.10.