Cal. Code Regs. tit. 16, § 2301
For the purpose of the rules and regulations contained in this chapter, the present tense includes the past and future tenses, and the future, the present; the masculine gender includes the feminine, and the feminine, the masculine; and the singular includes the plural, and the plural, the singular.
1. Editorial correction restoring inadvertently deleted section (Register 2012, No. 19).