IC 6-3-1-35 — "Pass through entity"

Bills citing this section

• SB 2432026Signed into law

  Various tax matters.

• SB 2592026Signed into law

  Partnership composite returns.

• HB 11492026In committee

  Pre-kindergarten care SGO tax credit.

• HB 14252026In committee

  Social service provider tax credit.

Section text

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.

Source: official publisher (2026 edition)

Sections citing IC 6-3-1-35

• IC 6-3-2.1-2
• IC 6-3-4.5-1
• IC 6-3.1-11-24
• IC 6-3.1-30.5-2
• IC 6-3.1-34-11
• IC 6-3.1-37.2-14
• IC 6-3.1-40.9-4
• IC 6-8.1-10-2.1
• IC 6-8.1-5-2
• IC 6-8.1-7-1.5

Sections IC 6-3-1-35 cites

• IC 6-3-2-2.8