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.
Rules of construction
Ind. Code § 6-6-1.1-104, under Chapter 1.1. Gasoline Tax.
Ind. Code § 6-6-1.1-104