As used in this chapter, "Internal Revenue Code":

1. (1) means the Internal Revenue Code of 1954, as in effect on September 1, 1974, if permitted with respect to governmental plans; or

2. (2) to the extent consistent with subdivision (1), has the meaning set forth in IC 6-3-1-11 .

   [Pre-2004 Recodification Citation: 33-13-8-3.5.]

As added by P.L.98-2004, SEC.17.