Definitions

2.1. Qualified agricultural equipment.

2.1.1 Qualified agricultural equipment includes only the items listed in subsections 2.2 through 2.12 of this section, which must be certified as set forth in subdivision 4.3.3 of this rule before this tax credit may be claimed.

2.2. Advance technology pesticide and fertilizer application equipment.

2.3. Conservation tillage equipment.

2.4. Dead poultry composting facility.

2.5. Mortality incinerator.

2.6. Nutrient management system.

2.7. Streambank and shoreline protection system.

2.8. Stream channel stabilization system.

2.9. Stream crossing or access plan.

2.10. Waste management system.

2.11. Waste storage facility.

2.12. Waste treatment lagoon.

2.13. Agricultural operations.

2.14. Commercial production.