IC 6-1.1-51-5 — "Business entity"
Chapter 51. Deduction for Aircraft
Section text
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).
As added by P.L.230-2025, SEC.59.
Source: official publisher (2026 edition)