Indiana Code
Chapter 8.5. Retirement Medical Benefits Account
5-10-8.5-7. "Internal Revenue Code"

Sec. 7. As used in this chapter, "Internal Revenue Code":
(1) means the Internal Revenue Code of 1954, as in effect 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.44-2007, SEC.1.