The following words and terms used in this Chapter shall have the following meaning, unless the context clearly indicates otherwise:
"Qualified railroad entity" means any certified freight railroad regulated by the United States Surface Transportation Board; and
"Rehabilitation" means the replacement of antiquated rail; replacement or reconstruction of deteriorating road beds with adequate rail, ties and ballast; reconstruction of sidings and industrial leads; and bridge replacement or reconstruction.
Okla. Admin. Code § 730:40-3-3