Ind. Code § 5-10.2-1-3.5

Current through P.L. 171-2024

Section 5-10.2-1-3.5 - "Internal Revenue Code"

As used in this article, "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 5-10.2-1-3.5

As added by P.L. 55-1989, SEC.7.