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Words, terms and phrases used in the singular include the plural and those used in the plural include the singular.

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106.4 Application and Administration, Interchangeability
Words, terms and phrases used in the singular include the plural and those used in the plural include the singular ...
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the purposes of the application of this section, the term "sleeping room" is intended to be used interchangeably with the term "guest room ...
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to the following exceptions. For the purposes of the application of this section, the term "sleeping room" is intended to be used interchangeably ...