Section 714.36 - Definitions(a)General terms. In determining the meaning of the provisions of this part, unless the context indicates otherwise, words imparting the singular include and apply to several persons or things, words imparting the plural include the singular, words imparting the masculine gender include the feminine as well, and words used in the present tense include the future as well as the present. The definitions in part 719 of this chapter shall apply to this part. The provisions of part 720 of this chapter concerning the expiration of time limitations shall apply to this part.(b)Other terms applicable to this part. The following terms shall have the following meanings:(1) "Act" means the Agricultural Adjustment Act of 1938, and any amendments or supplements thereto.(2) "Claim" means a written request for refund of penalty.(3) "Claimant" means a person who makes a claim for refund of penalty as provided in this part.(4) "County Office" means the office of the Agricultural Stabilization and Conservation County Committee.(5) "Penalty" means an amount of money collected, including setoff, from or on account of any person with respect to any commodity to which this part is applicable, which has been covered into the general fund of the Treasury of the United States, as provided in section 372(b) of the Act.(6) "State office" means the office of the Agricultural Stabilization and Conservation State Committee.