Which statement is true about the Code Construction Act and headings?

• A. It implies headings redefine the statute
• B. It allows headings to alter statutory meaning
• C. It requires headings to be ignored in interpretation
• D. It does not limit or expand the meaning of a statute

Answer: (D)

Headings in statutes are descriptive tools used for organization, not for changing the law. The Code Construction Act treats headings as non-binding guides that help locate and understand provisions but do not control their substance. This means headings cannot redefine the statute or alter its meaning, and they aren’t required to be ignored, though they may be consulted for context without changing the text’s interpretation. Therefore, the statement that headings do not limit or expand the meaning of a statute is the accurate one.