Section 6-3-1-19 - "Partnership" and "partner"(a) The term "partnership" means an entity subject to the requirements of Subchapter K of the Internal Revenue Code.(b) The term "partner" means a member of a partnership.Amended by P.L. 159-2021,SEC. 9, eff. 7/1/2021.(Formerly: Acts 1963(ss), c.32, s.119; Acts 1965, c.233, s.6.) As amended by P.L. 2-1988, SEC.6; P.L. 8-1993, SEC.83; P.L. 1-1994, SEC.27.