Indiana Code § 1-1-16-7

"Qualified entity"
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Sec. 7. As used in this chapter, "qualified entity" means any of the following: (1) A business corporation, a nonprofit corporation, a general partnership, a limited partnership, a limited liability company, an estate, a trust, an association, a joint venture, or any other legal or commercial entity. (2) A state agency (as defined in IC 1-1-15-3 ). (3) A political subdivision (as defined in IC 36-1-2-13 ).

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