Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 51 - Income Taxes > Subchapter 1 - General Provisions > § 26-51-103 - Captions not to affect interpretation.

§ 26-51-103 - Captions not to affect interpretation.

26-51-103. Captions not to affect interpretation.

No caption of any section or set of sections shall in any way affect the interpretation of this act or any part thereof.