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DEC-19-2002 14:57 ROSEVILLE-COMM-DEV 6514902931 P.22/27 <br /> 4 <br /> 469:1813 <br /> • <br /> combinations. <br /> (2) "Mining" has the meaning given in section 613(c) of the <br /> Internal Revenue Code of 1986. <br /> (3) "Agricultural processing" means transforming, packaging, <br /> sorting, or grading livestock or livestock products, agricultural <br /> } commodities, or plants or plant products into goods that are used for <br /> intermediate or final consumption including goods for nonfood use. <br /> (4) "Research and development" means qualified research as <br /> defined in section 41(d)of the Internal Revenue Code of 1986. <br /> j , (5) "Qualified high technology" means one or more of the <br /> • following activities: <br /> (i) advanced computing, which is any technology used in the <br /> design and development of any of the following: <br /> (A) computer hardware and software; <br /> (B) data communications; and <br /> (C) information technologies; <br /> 1 (ii) advanced materials, which are materials with engineered <br /> properties created through the development of specialized process and <br /> synthesis technology; <br /> (iii) biotechnology, which is any technology that uses living <br /> organisms, cells, macromolecules, microorganisms, or substances from <br /> living organisms to make or modify a product, improve plants or animals, <br /> 7 Kress Monroe, P.A. <br /> 1 <br />