§ 1.10.040. GRAMMATICAL INTERPRETATION.
   (a)   Tense. Words in the present tense include the past and future tense, and words in the future tense include the present tense.
   (b)   Number. Words in the singular number include the plural, and words in the plural include the singular.
   (c)   Gender. Words of the masculine gender include the feminine and the neuter and when the sense so indicates words of the neuter gender may refer to any gender.