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| 5.__Base period.__"Base period" means the 3 calendar years prior | to the year in which a business is certified as a qualified Pine | Tree Development Zone business. |
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| | 6.__Commissioner.__"Commissioner" means the Commissioner of | Economic and Community Development. |
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| | 7.__Department.__"Department" means the Department of Economic | and Community Development. |
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| | 8.__Financial services.__"Financial services" means services | provided by an insurance company subject to taxation under Title | 36, chapter 357; a financial institution subject to taxation | under Title 36, chapter 819; or a mutual fund service provider as | defined in Title 36, section 5212, subsection 1, paragraph E. |
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| | 9.__Labor market average weekly wage.__"Labor market average | weekly wage" means the average weekly wage as published by the | Department of Labor for the labor market or markets in which | potential qualified Pine Tree Development Zone employees are | located for the 12 most recently reported months preceding the | date of application for zone designation. |
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| | 10.__Labor market unemployment rate.__"Labor market | unemployment rate" means the average unemployment rate as | published by the Department of Labor for the labor market or | markets in which potential qualified Pine Tree Development Zone | employees are located for the 12 most recently reported months | preceding the date of application for zone designation. |
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| | 11.__Manufacturing.__"Manufacturing" means the production of | tangible personal property intended to be sold or leased | ultimately for final use or consumption or the production of | tangible personal property pursuant to a contract with the | Federal Government or any agency thereof. |
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| | 12.__Person.__"Person" has the same meaning as defined in | Title 36, section 111, subsection 3. |
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| | 13.__Pine Tree Development Zone. "Pine Tree Development Zone" | or "zone" means a specified area within the boundaries of a unit | of local government, or within the boundaries of cooperating | units of local government in a multijurisdictional application, | that has been designated by the commissioner as a Pine Tree | Development Zone in accordance with section 5250-J. |
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| | 14.__Pine Tree Development Zone benefits. "Pine Tree | Development Zone benefits" means: |
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