In this chapter, the following terms have the meanings indicated. Terms Defined. “Comptroller” means the Maryland Comptroller of the Treasury, or the Comptroller’s designee. “Credit” means the qualified capital expenses tax credit described in Regulation .02 of this chapter. “Credit year” means the year for which the credit is being claimed. “Department” means the Department of Commerce. “Qualified capital expenses” means all the expenditures made by the taxpayer for the purchase and installation of equipment or agricultural materials for use in the production of agricultural products for winemaking at a vineyard or in a winery, including but not limited to: Barrels; Bins; Bottling equipment; Canopy management machines; Capsuling equipment; Chemicals; Corkers; Crushers; Destemmers; Fermenters or other recognized fermentation devices; Fertilizer and soil amendments; Filters; Fruit harvesters; Fruit plants; Hoses; Irrigation equipment; Labeling equipment; Lugs; Mowers; Poles; Posts; Presses; Pruning equipment; Pumps; Refractometers; Refrigeration equipment; Seeders; Soil; Small tools; Tanks; Tractors; Vats; Weeding and spraying equipment; Wine tanks; Wire; and Any other items as approved by the Department. “Secretary” means the Secretary of Business Commerce, or the Secretary's designee. “State” means the State of Maryland. “Taxpayer” means an individual or corporation. “Vineyard” means agricultural lands located in the State consisting of at least 1 contiguous acre dedicated to the growing of grapes that are used or are intended to be used in the production of wine by a winery and any plants or other improvements located thereon. “Winery” means an establishment licensed by the Comptroller as either a Class 3 winery or a Class 4 winery pursuant to Article 2B, §§2–204 and 2–205, Annotated Code of Maryland.