26 Use of forms and words
deviations from it not affecting the substance and not calculated to
mislead do not invalidate the form used.
(2) In an enactment, words importing male persons include female
persons, words importing female persons include male persons and
words importing either sex include corporations.
(3) In an enactment, words in the singular include the plural, and
words in the plural include the singular.
(4) When a word or expression is defined in an enactment, other
parts of speech and grammatical forms of the same word or
expression have corresponding meanings.
RSA 1980 cI-7 s24