Wisconsin Statutes 401.106 – Use of singular and plural; gender

In chs. 401 to 411, unless the statutory context otherwise requires, all of the following apply:

Following: when used by way of reference to any statute section, means the section next following that in which the reference is made. See Wisconsin Statutes 990.01

(1) Words in the singular number include the plural, and those in the plural include the singular.

(2) Words of any gender also refer to any other gender.