(a) As used in this Part:
(1) includes means including but not limited to;
(2) may means is permitted to or is authorized to;
(3) may not means is not permitted to or is not authorized to; and
(4) shall is used in the mandatory and imperative sense.
(b) In this Part:
(1) words indicating the singular include the plural;
(2) words indicating the plural include the singular; and
(3) words indicating the masculine gender include the feminine.