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Code · Maryland · Economic Development

§ 5-2001

270 words·~1 min read·/md/economic-development/5-2001

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

§5–2001.
(a)In this subtitle the following words have the meanings indicated.
(b)“Program” means the Winery and Vineyard Economic Development Grant Program established under § 5–2002 of this subtitle.
(c)“Qualified capital expenses” means all expenditures made by an individual or a corporation for the purchase and installation of equipment or agricultural materials for use in the production of agricultural products at a vineyard or a winery, including:
(1)barrels;
(2)bins;
(3)bottling equipment;
(4)canopy management machines;
(5)capsuling equipment;
(6)chemicals;
(7)corkers;
(8)crushers;
(9)destemmers;
(10)fermenters or other recognized fermentation devices;
(11)fertilizer and soil amendments;
(12)filters;
(13)fruit harvesters;
(14)fruit plants;
(15)hoses;
(16)irrigation equipment;
(17)labeling equipment;
(18)lugs;
(19)mowers;
(20)poles;
(21)posts;
(22)presses;
(23)pruning equipment;
(24)pumps;
(25)refractometers;
(26)refrigeration equipment;
(27)seeders;
(28)soil;
(29)small tools;
(30)tanks;
(31)tractors;
(32)vats;
(33)weeding and spraying equipment;
(34)wine tanks;
(35)wire; and
(36)any other items as approved by the Department.
(d)“Vineyard” means agricultural lands located in the State consisting of at least 1 contiguous acre dedicated to the growing of grapes that are used or are intended to be used in the production of wine by a winery as well as any plants or other improvements located on the agricultural lands.
(e)“Winery” means an establishment or a location identified in:
(1)a Class 3 winery license issued under § 2–205 of the Alcoholic Beverages and Cannabis Article; or
(2)a Class 4 limited winery license issued under § 2–206 of the Alcoholic Beverages and Cannabis Article.
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