{"data":{"id":"us-in/ic-6-1.1-51-5","jurisdiction":"us-in","citation":"IC 6-1.1-51-5","heading":"\"Business entity\"","body":"Sec. 5. As used in this chapter, \"business entity\" refers to a corporation (as defined in IC 6-3-1-10) or partnership (as defined in IC 6-3-1-19).","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 51. Deduction for Aircraft"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-51-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"dac93d3a6c2eeb6252f539e2983b8fc989ac9f21f8da8ca0cad58986f48ccf05","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-51-4","next":"us-in/ic-6-1.1-51-6"},"notice":"GroundRules: Original legal text. Not legal advice."}