{"data":{"id":"us-in/ic-5-10.2-1-3.5","jurisdiction":"us-in","citation":"IC 5-10.2-1-3.5","heading":"\"Internal Revenue Code\"","body":"Sec. 3.5. As used in this article, \"Internal Revenue Code\":\n(1) means the Internal Revenue Code of 1954, as in effect on September 1, 1974, if permitted with respect to governmental plans; or\n(2) to the extent not inconsistent with subdivision (1), has the meaning set forth in IC 6-3-1-11.","path":["TITLE 5. STATE AND LOCAL ADMINISTRATION","ARTICLE 10.2. PUBLIC RETIREMENT AND DISABILITY BENEFITS","Chapter 1. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_5.html#5-10.2-1-3.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-02T16:11:39Z","sha256":"57d5fda97990e87ede9af79636afcc5dda343467bd6cffc351ec7bd627244384","source_id":"us-in","stale":false,"prev":"us-in/ic-5-10.2-1-3","next":"us-in/ic-5-10.2-1-4"},"notice":"GroundRules: Original legal text. Not legal advice."}