Nebraska Statutes
§ 77-114 — Gender and number, how construed
Nebraska § 77-114
JurisdictionNebraska
Ch. 77Revenue and Taxation
This text of Nebraska § 77-114 (Gender and number, how construed) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Neb. Rev. Stat. § 77-114 (2026).
Text
The words used in the singular shall include the plural; and in the masculine gender shall include the feminine and neuter genders, and vice versa, as the case may require.
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Legislative History
Source: Laws 1903, c. 73, § 11, p. 390; R.S.1913, § 6299; Laws 1921, c. 133, art. I, § 12, p. 546; C.S.1922, § 5819; C.S.1929, § 77-112; R.S.1943, § 77-114.
Cross References: For statute construction, see section 49-802.
Annotations: Singular number often includes the plural in construction of statutes, generally when manifest intention of Legislature requires it. Follmer v. State, 94 Neb. 217, 142 N.W. 908 (1913).
Nearby Sections
15
§ 77-1001
Act, how cited§ 77-1003
Definitions, where found§ 77-1004
Tax terms, meaning§ 77-1005
Approved cost, defined§ 77-1006
Approved project, defined§ 77-1007
Cultural development, defined§ 77-1008
Destination dining, defined§ 77-101
Definitions, where found§ 77-1010
Entitlement period, defined§ 77-1011
Full-service restaurant, defined§ 77-1012
Historical redevelopment, defined§ 77-1013
Investment, defined§ 77-1014
Lodging, definedCite This Page — Counsel Stack
Bluebook (online)
Nebraska § 77-114, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/77-114.