Section 442-1-004 - ConstructionUnless a construction under this rule would be inconsistent with a manifest intent to the contrary these rules shall be construed in accordance with the following.
004.01 The present tense of any verb includes the future, when applicable004.02 Gender when referring to either masculine or feminine includes the other and neuter.004.03 Singular words may extend and be applied to several persons or things as well as one person or thing.004.04 Plural words may extend and be applied to one person or thing as well as several persons or things.004.05 This rule and it's sections are not exclusive and the application of other rules or aids to construction are anticipated and may be required.442 Neb. Admin. Code, ch. 1, § 004