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 § 26-51-103
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 § 26-51-103