Indiana Code - Taxation - Title 6, Section 6-6-1.1-104

Rules of construction

Sec. 104. (a) Whenever a masculine gender pronoun is used in
this chapter, it refers to the masculine, feminine, or neuter, whichever
is appropriate.
(b) The singular form of any noun as used in this chapter includes
the plural, and the plural includes the singular, where appropriate.
As added by Acts 1979, P.L.79, SEC.1.

Last modified: May 28, 2006