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§ 2.64.400 — Internal Revenue Code application

El Paso City Code (Supp. No. 95, Update 4: codified through Ordinance No. 019889, enacted June 23, 2026) · El Paso City Code § 2.64.400

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2.64.400 - Internal Revenue Code application.

Notwithstanding anything else contained in this chapter to the contrary, the benefits, limitations, adjustments and other requirements prescribed in this chapter shall at all times comply with the provisions of the Internal Revenue Code, as amended, and all regulations promulgated under the Internal Revenue Code, the terms of which are specifically incorporated into this chapter by reference.

(Ord. 16076 § 13, 2005: Ord. 13219 (part), 1997: Ord. 9957, 1990)