CHAPTER 11. TAXATION.

§11-13KK-10. Interpretation and construction.

(a) No inference, implication, or presumption of legislative construction or intent may be drawn or made by reason of the location or grouping of any particular section, provision, or portion of §11-13KK-1 et seq. of this code; and no legal effect may be given to any descriptive matter or heading relating to any section, subsection, or paragraph of this article.

(b) The provisions of §11-13KK-1 et seq. of this code shall be reasonably construed in order to effectuate the legislative intent recited in §11-13KK-1 of this code.

Bill History For §11-13KK-10