For the purpose of this Regulation, certain terms or words shall be interpreted as follows:
(a) Words used in the singular shall include the plural, and the plural the singular;
(b) Words used in the present tense shall include the future tense;
(c) The word "shall" is mandatory and not discretionary;
(d) The word "may" is permissive;
(e) The phrase "used for" shall include the phrases "arranged for," "designed for," "intended for," "maintained for," and "occupied for;"
(f) The word "person" includes a firm, association, organization, partnership, trust, company, or corporation, as well as an individual; and
(g) The word "dwelling" includes the word "residence."