(a) In this section:
(1) “Affiliated group” means a group of one or more entities in which a controlling interest is owned by a common owner, either corporate or noncorporate, or by one or more of the member entities.
(2) “Controlling interest” means:
(A) for a corporation, more than 50 percent, owned directly or indirectly, of the total voting power of all classes of stock of the corporation;
(B) for a partnership, more than 50 percent, owned directly or indirectly, of the capital or profits in the partnership;
(C) for a limited liability company, more than 50 percent, owned directly or indirectly, of the total membership interest of the limited liability company; and
(D) for an association, trust, or other entity, more than 50 percent, owned directly or indirectly, of the beneficial interest in the association, trust, or other entity.
(b) If a holder that is required to file a property report under this chapter is a member of an affiliated group, the holder shall file one report for the affiliated group.