Sec. 5. "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.
[Pre-2003 Recodification Citation: 10-1-2-2.5 part.]
As added by P.L.2-2003, SEC.3.