2020 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
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.