Ky. Rev. Stat. » Chapter 446

Ky. Rev. Stat. § 446.020

Singular includes plural -- Masculine includes feminine

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(1) A word importing the singular number only may extend and be applied to several persons or things, as well as to one (1) person or thing, and a word importing the plural number only may extend and be applied to one (1) person or thing as well as to several persons or things. (2) A word importing the masculine gender only may extend and be applied to females as well as males. Effective: October 1, 1942 History: Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. sec. 457.

Notes of Decisions
Cited in 11 cases (2 in the last 5 years), 1945–2025 · leading case: Miller v. Johnson Controls, Inc.
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Miller v. Johnson Controls, Inc. (2009) ky · cites it 2× “KRS 446.020. As noted above, moreover, combined reporting does not involve disregarding separate corporate entities to produce one comprehensive return but rather is an accounting method by which each corporation in a unitary business accounts for its respective share of the…”
Davis v. Goodin (1982) kyctapp · cites it 2× “Pursuant to KRS 446.020(1), a default as mentioned in KRS 342.”
Greene, Clark v. Slusher (1945) kyctapphigh “It makes no difference, for we are instructed by the Legislature that in the construction of the Revised Statutes, KRS 446.020: “A word importing the singular number only may extend and be applied to several persons or things, as well as to one person or thing, and.”
G.G. v. Cabinet for Health and Family Services (2025) ky · cites it 13× “The Court’s decision was based on two grounds: (1) KRS 446.020(1) supports extending the statute’s singular terms to more than one person; and (2) the use of “unless the context requires otherwise” in KRS 403.”
City of Ashland v. Price (1958) kyctapphigh “KRS 446.020 (22). During the-existence- of the outstanding leasehold, the estate left in the owner of the property is a reversionary interest which will come back into his possession at the expiration of the term.”
Dr. Elizabeth L. Rogers v. Lexington-Fayette Urban County Board of Adjustment (2025) kyctapp · cites it 4× “347(4) uses the phrase “the owner,” KRS 446.020(1) supports her position that only a singular owner party was required to strictly comply with KRS 100.”
Donna Krieger v. Tamara D. Garvin (2019) ky · cites it 2× “Our interpretation and holding today is in line with KRS 446.020(1). Contained in the Chapter of the Kentucky Revised Statutes regarding statutory construction, it provides, in pertinent part: “[a] word importing the singular number only may extend and be applied to several…”
Adamson v. Hoblitzell (1955) kyctapphigh “statute uses the pronoun “he” is of no significance, since under KRS 446.020 (2) a word importing the masculine gender may extend and be applied to females, Some suggestion is made that the entire vagrancy statute is void because it is too vague and indefinite.”
Milam ex rel. Aberson v. Sears (1977) kyctapp “KRS 446.020 Singular includes plural — Masculine includes feminine.”
S. R. v. v. J. S. B. (2020) kyctapp “7 Although KRS 446.020(1) allows this Court to interpret the plural word “parents” as though the legislature had used the singular form, that rule is secondary to a more fundamental one.”
Kuhnhein v. Northern Kentucky Area Planning Commission (2015) kyctapp “” KRS 446.020. Kenton County has never withdrawn ■ from the NKAPC and is a remaining member, ■ Contrary to the express statutory language, Kuhnhein requests this Court declare the NKAPC was dissolved in 1984 when Campbell County withdrew.”
— Ky. Rev. Stat. § 446.020(1) — 5 cases
Davis v. Goodin (1982) kyctapp “Pursuant to KRS 446.020(1), a default as mentioned in KRS 342.”
G.G. v. Cabinet for Health and Family Services (2025) ky “The Court’s decision was based on two grounds: (1) KRS 446.020(1) supports extending the statute’s singular terms to more than one person; and (2) the use of “unless the context requires otherwise” in KRS 403.”
Dr. Elizabeth L. Rogers v. Lexington-Fayette Urban County Board of Adjustment (2025) kyctapp “347(4) uses the phrase “the owner,” KRS 446.020(1) supports her position that only a singular owner party was required to strictly comply with KRS 100.”
Donna Krieger v. Tamara D. Garvin (2019) ky “Our interpretation and holding today is in line with KRS 446.020(1). Contained in the Chapter of the Kentucky Revised Statutes regarding statutory construction, it provides, in pertinent part: “[a] word importing the singular number only may extend and be applied to several…”
S. R. v. v. J. S. B. (2020) kyctapp “7 Although KRS 446.020(1) allows this Court to interpret the plural word “parents” as though the legislature had used the singular form, that rule is secondary to a more fundamental one.”
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