(A) Unless otherwise provided herein, or by law or implication required, the same rules of construction, definition and application shall govern the interpretation of this code as those governing the interpretation of the General Statutes of North Carolina.
(B) Where a section of this code is followed by a reference to the General Statutes of North Carolina, the reference indicates that the section is analogous or similar to the cited sections in the General Statutes of North Carolina. Footnotes, cross-references and other comments are by way of explanation only and should not be deemed a part of the text of any section.
(C) Nothing herein contained is intended to conflict with or supercede applicable state or federal laws.
(D) Code, title, chapter and section headings do not constitute any part of the law as contained in the code.
(1991 Code, § 10.02)