72 Pa. Stat. § 8702-E
The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise:
"Agricultural erosion and sedimentation control plan." A site-specific plan that:
"Agricultural operation." The property on which occur the management and use of farming resources for the production of crops, livestock or poultry or for equine activity.
"Animal concentration areas." An exterior area of an agricultural operation subject to rainfall where livestock congregate, including a barnyard, a feedlot, a loafing area, an exercise lot or other similar animal confinement area that will not maintain a growing crop, or where deposited manure nutrients are in excess of crop needs. The term does not include areas managed as a pasture or other cropland and pasture accessways if they do not cause direct flow of nutrients to surface water or groundwater.
"Best management practice." A practice or combination of practices determined by the State Conservation Commission or United States Department of Agriculture Natural Resources and Conservation Service to be effective and practical, considering technological, economic and institutional factors, to manage nutrients and sediment to protect surface water and groundwater.
"Business firm." An entity authorized to do business in this Commonwealth and subject to the taxes imposed by Article III, IV, VI, VII, VIII, IX or XV.
"Commission." The State Conservation Commission.
"Conservation district." A county conservation district established under the act of May 15, 1945 (P.L. 547, No. 217), known as the Conservation District Law.
"Conservation plan." A United States department of agriculture natural resources conservation service plan, including a schedule for implementation, that identifies site-specific conservation best management practices on an agricultural operation.
"Department." The Department of Revenue of the Commonwealth.
"Eligible applicants." Any of the following subject to the taxes imposed by Article III, IV, VI, VII, VIII, IX or XV:
"Equine activity." The term includes the following activities:
The term does not include activity licensed under the act of December 17, 1981 (P.L. 435, No. 135) , known as the Race Horse Industry Reform Act.
"Individual." A natural person.
"Legacy sediment." Sediment that meets all of the following conditions:
"Manure management plan." A written site-specific plan that:
"Nutrient management plan." As defined under 3 Pa.C.S. Ch. 5 (relating to nutrient management and odor management).
"Nutrient management specialist." As defined under 3 Pa.C.S. Ch. 5 (relating to nutrient management and odor management).
"Pass-through entity." A partnership as defined in section 301 (n.0) or a Pennsylvania S corporation as defined insection 301(n.1).
"Qualified tax liability." The liability for taxes imposed upon an eligible applicant under Article III, IV, VI, VII, VIII, IX or XV. The term shall not include any tax withheld by an employer from an employee under Article III.
"Riparian forest buffer." An area of mostly trees or shrubs which is adjacent to and up-gradient from watercourses or water bodies and which meets standards established or adopted by the commission.
"Technical service provider." An individual, entity or public agency certified by the United States Department of Agriculture Natural Resources Conservation Service and placed on the approved list to provide technical services to program participants or to the United States Department of Agriculture program participants.
"Total maximum daily load" or "TMDL." The sum of individual waste load allocations for point sources, load allocations for nonpoint sources and natural quality and a margin of safety expressed in terms of mass per time, toxicity or other appropriate measures.
"USDA-NRCS." The United States Department of Agriculture Natural Resources and Conservation Service.
72 P.S. § 8702-E