IC 5-10.2-1-3.5 : "Internal Revenue Code"

Sec. 3.5. 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.

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