Except as otherwise stated in a title, part, subpart, article, division, subdivision, chapter, subchapter or section of the Code, the present tense includes the past and future tenses, and the future the present; 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.
1 Pa. Code § 1.6