205 CMR 102.04
Words and Terms; Tense, Number and Gender
In construing 205 CMR 101.00 through 131.00, except when otherwise plainly declared or
clearly apparent from the context: words in the present tense shall include the future tense;
words in the masculine shall include the feminine and neuter genders; and words in the singular
shall include the plural and the plural shall include the singular.