GroundRules
IC 6-3.1-38.1-1: "Pass through entity"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 3.1. STATE TAX LIABILITY CREDITS
- Chapter 38.1. Railroad Tax Credit for Qualified Infrastructure Investment
Sec. 1. 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