Mo. Code Regs. tit. 2 § 20-3.030
Current through Register Vol. 49, No. 21, November 1, 2024.
Section 2 CSR 20-3.030 - Nonfarming Purposes InterpretedPURPOSE: This rule interprets the phrase nonfarming purposes as that phrase is found in section 442.591, RSMo 1986.
(1) The phrase nonfarming purposes is interpreted to include, but is not limited to, the conducting and active operation of research or experimentation for the purpose of developing or improving any type of agricultural practice, tool, device or implement, where any agricultural production is incidental to the research or experimentation, and the cost of the research or experimentation exceeds the amount of income derived from the sale of all agricultural production. AUTHORITY: section 442.592, RSMo 1986.* Original rule filed Jan. 12, 1982, effective May 15, 1982. *Original authority: 442.592, RSMo 1979, amended 1993, 1995.