No caption of any section or set of sections shall in any way affect the interpretation of the Income Tax Act of 1929, § 26-51-101 et seq., or any part thereof.
Ark. Code Ann. § 26-51-103
Captions not to affect interpretation
Acts 1929, No. 118, Art. 9, § 42; Pope's Dig., § 14065; A.S.A. 1947, § 84-2048n.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.