Definitions

For purposes of 830 CMR 62.6W.1, the following terms have the following meanings, unless the context requires otherwise:

Code . The Internal Revenue Code of the United States, as in effect for the applicable year.

Commissioner . The Commissioner of Revenue, or the Commissioner’s duly authorized representative.

Credit . The Cranberry Bog Renovation Credit authorized pursuant to M.G.L. c. 62 § 6(w) and M.G.L. c. 63 § 38II.

Cranberry Bog . An area actively cultivated for the harvesting or production of cranberries.

Qualified Renovation . The renovation, repair, replacement, regrading or restoration of a cranberry bog for the cultivation, harvesting or production of cranberries or any other activity or action associated with the renovation of an abandoned cranberry bog for purposes of restoring cranberry production; provided, however, that Qualified Renovatio n shall not include the construction of facilities or structures for the processing of cranberries.

Qualified Renovation Expenditure . For the purposes of the administration of the Credit, the term Qualified Renovation Expenditure shall have the same meaning as that given to it in 301 CMR 16.02: Definitions .

Secretary . The Secretary of Energy and Environmental Affairs.

Taxpayer . Any individual or entity subject to taxation under M.G.L. c. 62 or M.G.L. c. 63, § 39 and entitled to take a credit under M.G.L. c. 62, § 6(w) or M.G.L. c. 63, § 38II, as applicable.

Taxpayer Primarily Engaged in Cranberry Production . A Taxpayer engaged in agriculture, as defined by M.G.L. c. 128, § 1A, that generates sales from cranberry production equal to 50% or more of its total revenue.