Ind. Code § 10-12-1-5

Current through P.L. 171-2024

Section 10-12-1-5 - "Internal Revenue Code"

"Internal Revenue Code":

(1) means the Internal Revenue Code of 1954, as in effect on September 1, 1974, if permitted with respect to governmental plans; or

(2) to the extent not inconsistent with subdivision (1), has the meaning set forth in IC 6-3-1-11.

IC 10-12-1-5

Pre-2003 Recodification Citation: 10-1-2-2.5 part.

As added by P.L. 2-2003, SEC.3.