Indiana Code - Taxation - Title 6, Section 6-1.1-12.2-5

"Business entity"

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.224-2003, SEC.180.

Last modified: May 28, 2006