Section 166.20. Definitions.

  In this chapter:

(1)  "Department" means the department of agriculture, trade and consumer protection.

(2)  "Eligible capital investment" includes all expenses incurred in purchasing equipment that is utilized primarily to harvest or process woody biomass for use as a fuel or as a component of fuel, except it does not include any expenses claimed as a federal deduction under 26 USC 162 .

(3)  "Used primarily" has the meaning given in s. 71.07 (3rm) (a) 2. , Stats.

(4)  "Woody biomass" has the meaning given in s. 71.07 (3rm) (a) 3. , Stats., and includes boards and other pieces that are cut out of or otherwise made from larger pieces.

CR 11-010 : cr. Register November 2011 No. 671 , eff. 12-1-11.

Note

Section 71.07 (3rm) (a) 2. of the Statutes reads as follows: " `Used primarily' means used to the exclusion of all other uses except for use not exceeding 25 percent of total use." Microsoft Windows NT 6.1.7601 Service Pack 1 Section 71.07 (3rm) (a) 3. of the Statutes reads as follows: " `Woody biomass' means trees and woody plants, including limbs, tops, needles, leaves, and other woody parts, grown in a forest or woodland or on agricultural land." Microsoft Windows NT 6.1.7601 Service Pack 1