Interpretation of 'is' and 'be' clarifies that 'is subject to' should be read as 'be subject to' in statutes. The terms 'is' and 'be' function interchangeably in legal drafting: 'is' is the present indicative corresponding to 'be', so expressions like 'is subject to' should be read as 'be subject to'; 'be' conveys existence or occurrence and may reflect present or past indicative force, affecting ordinary statutory interpretation of existence and occurrence.