26 CAR § 69-102. Definitions

As used in this part: (1) “Eligible costs” means the costs of: (A) Construction of a new waterway facility; (B) Improvement of an existing waterway facility or property; (C) Capital facility rehabilitation of an existing waterway facility or property; (D) Expansion of an existing waterway facility or property; or (E) Construction or improvement of rail or road access to a waterway facility; (2) “Office” means the Tax Credits and Special Refunds Section of the Department of Finance and Administration; and (3) “Secretary” means the Secretary of the Department of Commerce.