For the purposes of this Title the terms, phrases, words and their derivatives shall have the meanings given in the next succeeding sections of this Chapter. The singular shall include the plural, and the masculine shall include the feminine and the neuter. For purposes of this Title, references to the “Internal Revenue Code” mean the Internal Revenue Code of 1986, as amended, and any successor code thereafter applied.
(Ord. 7683-05. Passed 2-7-05.)