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2022 Indiana Code
Title 5. State and Local Administration
Article 10.2. Public Retirement and Disability Benefits
Chapter 1. Definitions
5-10.2-1-3.5. "Internal Revenue Code"
Universal Citation:
IN Code § 5-10.2-1-3.5 (2022)
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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.
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