Título V. De los epigrafes
Article 58 On Headings
The headings of the articles of this law have no interpretive validity.
Source: Superintendencia de Administración Tributaria (SAT), portal.sat.gob.gt. Fecha de corte no indicada en la fuente. Machine-translated from the official Spanish text; Códice is not legal advice, always verify against the official publication.