(a) As used in this part:
Includes means including but not limited to.
May means ``is permitted to'' or ``is authorized to''.
May not means ``is not permitted to'' or ``is not authorized to''.
Shall is used in the mandatory and imperative sense.
(b) In this part:
(1) Words importing the singular include the plural;
(2) Words importing the plural include the singular; and
(3) Words importing the masculine gender include the feminine.