Section 33-38-8-6 - "Internal Revenue Code"(a) 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.Pre-2004 Recodification Citation: 33-13-8-3.5.
As added by P.L. 98-2004, SEC.17.