Sec. 2. As used in this chapter, "pass through entity" has the meaning set forth in IC 6-3-1-35.
As added by P.L.182-2009(ss), SEC.205.
Structure Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 30.5. School Scholarship Tax Credit
6-3.1-30.5-2. "Pass Through Entity"
6-3.1-30.5-3. "Scholarship Granting Organization"
6-3.1-30.5-4. "School Scholarship Program"
6-3.1-30.5-5. "State Tax Liability"
6-3.1-30.5-8. Amount of Credit
6-3.1-30.5-9.5. Unused Credit Carried Forward; Taxable Years Beginning After December 31, 2012
6-3.1-30.5-10. Pass Through Entities
6-3.1-30.5-11. Claim of Credit; Submission of Information
6-3.1-30.5-12. Use of Contribution
6-3.1-30.5-13. Maximum Amount of Credit