Ala. Admin. Code r. 108-1-2-.01
Farming, ranching, the production of agricultural commodities (including, without limitation, the products of aquaculture and silvaculture) or the treating, processing, storing, manufacturing, marketing, distribution or exporting of agricultural commodities; provided, however, that such term shall not include any operation the principal purpose of which is the selling at retail of agricultural commodities or related products; provided, further, that costs of agricultural operations shall specifically include, but not be limited to, costs of acquiring and improving real and personal property, repairs, annual operating expenses, family living expenses and refinancing of debt incurred for any such costs.
Ala. Admin. Code r. 108-1-2-.01
Author: Alabama Agricultural Development Authority
Statutory Authority:Code of Ala. 1975, § 2-3A-2.