Sec. 2. “Business entity” refers to any of the following:

(1) A sole proprietorship.

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Terms Used In Indiana Code 2-2.2-1-2

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
(2) A professional practice.

(3) An unincorporated association.

(4) A partnership.

(5) A limited partnership.

(6) A limited liability partnership.

(7) A corporation.

(8) A professional corporation.

(9) A limited liability company.

(10) A trust.

(11) A business trust.

(12) A real estate investment trust.

(13) Any other form of organization permitted under Indiana law for business purposes.

As added by P.L.123-2015, SEC.2.