Ind. Code § 33-38-7-6

Current through P.L. 171-2024

Section 33-38-7-6 - "Internal Revenue Code"

As used in this chapter, "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 consistent with subdivision (1), has the meaning set forth in IC 6-3-1-11.

IC 33-38-7-6

Pre-2004 Recodification Citation: 33-13-8-3.5.

As added by P.L. 98-2004, SEC.17.