{"data":{"id":"us-ar/ark.-code-ann.-26-51-103","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-103","heading":"Captions not to affect interpretation","body":"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.","path":["AR Code","Title 26","Chapter 51","Subchapter 1"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"8e2985461c0dd136b9497b445036a7f3de9cfa03165896dab342b77380a95cda","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-102","next":"us-ar/ark.-code-ann.-26-51-104"},"notice":"GroundRules: Original legal text. Not legal advice."}