Indiana Code - Taxation - Title 6, Section 6-1.1-1-23

Gender pronoun; singular nouns

Sec. 23. (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 used in this article includes the
plural, and the plural includes the singular, where appropriate.
(Formerly: Acts 1975, P.L.47, SEC.1.)

Last modified: May 28, 2006