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2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-114 - Gender and number, how construed.


NE Code § 77-114 (2012) What's This?
77-114. Gender and number, how construed.

The words used in the singular shall include the plural; and in the masculine gender shall include the feminine and neuter genders, and vice versa, as the case may require.

Source
    Laws 1903, c. 73, § 11, p. 390;
    R.S.1913, § 6299;
    Laws 1921, c. 133, art. I, § 12, p. 546;
    C.S.1922, § 5819;
    C.S.1929, § 77-112;
    R.S.1943, § 77-114.

Cross References
    For statute construction, see section 49-802.
Annotations
Singular number often includes the plural in construction of statutes, generally when manifest intention of Legislature requires it. Follmer v. State, 94 Neb. 217, 142 N.W. 908 (1913).

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