Indiana Code - Taxation - Title 6, Section 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.

Last modified: May 28, 2006