1101.10 GENERAL INTERPRETATION OF REGULATIONS.
   (a)    Computation of Time. Unless otherwise specifically provided, the time within which an act is to be done shall be computed by excluding the first and including the last day. If the last day is a weekend or legal holiday, that day shall be excluded. When the period of time prescribed is less than seven days, intermediate days that fall on a weekend and legal holidays shall be excluded.
   (b)    Gender. As used in this UDO, words importing the masculine gender include the feminine and neuter.
   (c)    Singular and Plural Use of Words. Generally, words used in the singular in this UDO include the plural and words used in the plural include the singular.