Indiana Code § 6-4.1-1-15

Gender; singular as plural
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Sec. 15. (a) Whenever a masculine gender pronoun is used in this article, it refers to the masculine, feminine, or neuter, whichever is appropriate.       (b) The singular form of any noun as used in this article includes the plural, and the plural includes the singular, where appropriate.   IC 6-4.1-2 Chapter 2. Repealed   IC 6-4.1-3 Chapter 3. Repealed   IC 6-4.1-4 Chapter 4. Filing Requirements               6-4.1-4-0.1 Repealed             6-4.1-4-0.2 Applicability             6-4.1-4-0.5 Inheritance tax return not required; affidavits; liens             6-4.1-4-1 Inheritance tax return; contents             6-4.1-4-2 Extension of filing time; subsequent extensions             6-4.1-4-3 Failure to file; court ordered appearance upon request of interested parties             6-4.1-4-4 Court order; appearance upon request of interested parties             6-4.1-4-5 Removal of personal representative; grounds             6-4.1-4-6 Penalties for failure to file return; waiver             6-4.1-4-7 Nonresident decedent; inheritance tax return             6-4.1-4-8 Federal estate tax return; filing with state             6-4.1-4-9 Filing fee prohibited

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