LAC 1:I.109. Tenses, Gender, and Number

A. Except as otherwise stated in any Title, Part, Chapter, Subchapter, or Section of the Louisiana Administrative Code, the present tense includes the past tense and future tense, and the future, the present tense; the masculine gender includes the feminine and neuter, the feminine includes the masculine and neuter, and the neuter includes the masculine and feminine; and the singular includes the plural, and the plural, the singular.