2019 Indiana Code
Title 6. Taxation
Article 4.1. Death Taxes
Chapter 1. Definitions and Rules of Construction
6-4.1-1-15. Gender; singular as plural

Universal Citation: IN Code § 6-4.1-1-15 (2019)
IC 6-4.1-1-15 Gender; singular as plural

Sec. 15. (a) Whenever a masculine gender pronoun is used in this article, it refers to the masculine, feminine, or neuter, whichever is appropriate.

(b) The singular form of any noun as used in this article includes the plural, and the plural includes the singular, where appropriate.

As added by Acts 1976, P.L.18, SEC.1.

Disclaimer: These codes may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.