IC 6-3.1-34.6-4: "Pass through entity"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 3.1. STATE TAX LIABILITY CREDITS
- Chapter 34.6. Tax Credit for Natural Gas Powered Vehicles
Sec. 4. As used in this chapter, "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 limited liability company; or
(4) a limited liability partnership.
Collected 2026-09-09T01:51:39Z. Source file · JSON