IC 33-38-8-6 — "Internal Revenue Code"
Chapter 8. 1985 Retirement, Disability, and Death System
Section text
Sec. 6. (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.
As added by P.L.98-2004, SEC.17.
Source: official publisher (2026 edition)