us/statute/26/3121/g/5

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Official source

on a farm operated for profit if such service is not in the course of the employer’s trade or business.

in view

Whole section

▸rulespec code

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statutes/26/3121/g.yaml

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Rules

operator_commodity_production_more_than_one_half_threshold

Parameter

source: 26 USC 3121(g)(4)(A)

- name: operator_commodity_production_more_than_one_half_threshold
  kind: parameter
  dtype: Rate
  period: Year
  source: 26 USC 3121(g)(4)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: more than one-half of the commodity
  versions:
    - effective_from: '1990-01-01'
      formula: 1 / 2

unincorporated_group_cooperative_operator_count_threshold

Parameter

source: 26 USC 3121(g)(4)(B)

- name: unincorporated_group_cooperative_operator_count_threshold
  kind: parameter
  dtype: Count
  period: Year
  source: 26 USC 3121(g)(4)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: more than 20 at any time during the calendar year
  versions:
    - effective_from: '1990-01-01'
      formula: '20'

farm

Derived

source: 26 USC 3121(g)

- name: farm
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 3121(g)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck
              farms, plantations, ranches, nurseries, ranges, greenhouses or other similar
              structures used primarily for the raising of agricultural or horticultural
              commodities, and orchards
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        stock_farm

        or dairy_farm

        or poultry_farm

        or fruit_farm

        or fur_bearing_animal_farm

        or truck_farm

        or plantation

        or ranch

        or nursery

        or range

        or
        greenhouse_or_similar_structure_used_primarily_for_raising_agricultural_or_horticultural_commodities

        or orchard

farm_cultivation_or_raising_service

Derived

source: 26 USC 3121(g)(1)

- name: farm_cultivation_or_raising_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(g)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: on a farm, in the employ of any person
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              in connection with cultivating the soil, or in connection with raising or harvesting
              any agricultural or horticultural commodity
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        service_performed_on_farm
        and service_performed_in_employ_of_any_person
        and (
          service_in_connection_with_cultivating_soil
          or service_in_connection_with_raising_or_harvesting_agricultural_or_horticultural_commodity
          or service_in_connection_with_raising_shearing_feeding_caring_for_training_or_management_of_livestock_bees_poultry_fur_bearing_animals_or_wildlife
        )

farm_operation_service_with_major_part_on_farm

Derived

source: 26 USC 3121(g)(2)

- name: farm_operation_service_with_major_part_on_farm
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(g)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: in the employ of the owner or tenant or other operator of a farm
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: if the major part of such service is performed on a farm
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        service_performed_in_employ_of_owner_tenant_or_other_operator_of_farm
        and major_part_of_service_performed_on_farm
        and (
          service_in_connection_with_operation_management_conservation_improvement_or_maintenance_of_farm_and_tools_and_equipment
          or service_in_connection_with_salvaging_timber_or_clearing_land_of_hurricane_brush_or_debris
        )

agricultural_marketing_cotton_or_irrigation_service

Derived

source: 26 USC 3121(g)(3)

- name: agricultural_marketing_cotton_or_irrigation_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(g)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              production or harvesting of any commodity defined as an agricultural commodity in
              section 15(g) of the Agricultural Marketing Act
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: ginning of cotton
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              ditches, canals, reservoirs, or waterways, not owned or operated for profit, used
              exclusively for supplying and storing water for farming purposes
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_in_connection_with_production_or_harvesting_of_commodity_defined_as_agricultural_commodity_in_section_15_g_of_agricultural_marketing_act

        or service_in_connection_with_ginning_of_cotton

        or (
          service_in_connection_with_operation_or_maintenance_of_ditches_canals_reservoirs_or_waterways
          and ditches_canals_reservoirs_or_waterways_not_owned_or_operated_for_profit
          and ditches_canals_reservoirs_or_waterways_used_exclusively_for_supplying_and_storing_water_for_farming_purposes
        )

farm_operator_unmanufactured_commodity_handling_service

Derived

source: 26 USC 3121(g)(4)(A)-(C)

- name: farm_operator_unmanufactured_commodity_handling_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(g)(4)(A)-(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              in the employ of the operator of a farm in handling, planting, drying, packing,
              packaging, processing, freezing, grading, storing, or delivering
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: in its unmanufactured state
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: only if such operator produced more than one-half
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              shall not be deemed to be applicable with respect to service performed in connection
              with commercial canning or commercial freezing
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#operator_commodity_production_more_than_one_half_threshold
            output: operator_commodity_production_more_than_one_half_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_performed_in_employ_of_operator_of_farm

        and
        service_in_handling_planting_drying_packing_packaging_processing_freezing_grading_storing_or_delivering_unmanufactured_agricultural_or_horticultural_commodity

        and farm_operator_produced_fraction_of_commodity_with_respect_to_service >
        operator_commodity_production_more_than_one_half_threshold

        and not service_performed_in_connection_with_commercial_canning_or_commercial_freezing

        and not
        service_performed_after_commodity_delivery_to_terminal_market_for_distribution_for_consumption

farm_operator_group_unmanufactured_commodity_handling_service

Derived

source: 26 USC 3121(g)(4)(B)-(C)

- name: farm_operator_group_unmanufactured_commodity_handling_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(g)(4)(B)-(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: in the employ of a group of operators of farms (other than a cooperative organization)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: but only if such operators produced all of the commodity
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              any unincorporated group of operators shall be deemed a cooperative organization if
              the number of operators comprising such group is more than 20
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              shall not be deemed to be applicable with respect to service performed in connection
              with commercial canning or commercial freezing
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#unincorporated_group_cooperative_operator_count_threshold
            output: unincorporated_group_cooperative_operator_count_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_performed_in_employ_of_group_of_operators_of_farms

        and
        service_in_handling_planting_drying_packing_packaging_processing_freezing_grading_storing_or_delivering_unmanufactured_agricultural_or_horticultural_commodity

        and farm_operator_group_produced_all_of_commodity_with_respect_to_service

        and not group_of_operators_is_cooperative_organization

        and not (
          group_of_operators_is_unincorporated
          and group_operator_count_at_any_time_during_calendar_year > unincorporated_group_cooperative_operator_count_threshold
        )

        and not service_performed_in_connection_with_commercial_canning_or_commercial_freezing

        and not
        service_performed_after_commodity_delivery_to_terminal_market_for_distribution_for_consumption

nonbusiness_service_on_for_profit_farm

Derived

source: 26 USC 3121(g)(5)

- name: nonbusiness_service_on_for_profit_farm
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(g)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: on a farm operated for profit
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: if such service is not in the course of the employer’s trade or business
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        service_performed_on_farm_operated_for_profit
        and not service_in_course_of_employers_trade_or_business

agricultural_labor

Derived

source: 26 USC 3121(g): Agricultural labor For purposes of this chapter, the term “agricultural labor” includes all servi...

- name: agricultural_labor
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: >-
    26 USC 3121(g): Agricultural labor For purposes of this chapter, the term “agricultural labor”
    includes all servi...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: the term “agricultural labor” includes all service performed
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#farm_cultivation_or_raising_service
            output: farm_cultivation_or_raising_service
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#farm_operation_service_with_major_part_on_farm
            output: farm_operation_service_with_major_part_on_farm
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#agricultural_marketing_cotton_or_irrigation_service
            output: agricultural_marketing_cotton_or_irrigation_service
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#farm_operator_unmanufactured_commodity_handling_service
            output: farm_operator_unmanufactured_commodity_handling_service
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#farm_operator_group_unmanufactured_commodity_handling_service
            output: farm_operator_group_unmanufactured_commodity_handling_service
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#nonbusiness_service_on_for_profit_farm
            output: nonbusiness_service_on_for_profit_farm
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        farm_cultivation_or_raising_service
        or farm_operation_service_with_major_part_on_farm
        or agricultural_marketing_cotton_or_irrigation_service
        or farm_operator_unmanufactured_commodity_handling_service
        or farm_operator_group_unmanufactured_commodity_handling_service
        or nonbusiness_service_on_for_profit_farm

loading…

us/statute/26/3121/g/5 · Axiom

Official source

on a farm operated for profit if such service is not in the course of the employer’s trade or business.

in view

Whole section

▸rulespec code

Shown source

statutes/26/3121/g.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/3121/g; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

operator_commodity_production_more_than_one_half_threshold

Parameter

source: 26 USC 3121(g)(4)(A)

- name: operator_commodity_production_more_than_one_half_threshold
  kind: parameter
  dtype: Rate
  period: Year
  source: 26 USC 3121(g)(4)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: more than one-half of the commodity
  versions:
    - effective_from: '1990-01-01'
      formula: 1 / 2

unincorporated_group_cooperative_operator_count_threshold

Parameter

source: 26 USC 3121(g)(4)(B)

- name: unincorporated_group_cooperative_operator_count_threshold
  kind: parameter
  dtype: Count
  period: Year
  source: 26 USC 3121(g)(4)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: more than 20 at any time during the calendar year
  versions:
    - effective_from: '1990-01-01'
      formula: '20'

farm

Derived

source: 26 USC 3121(g)

- name: farm
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 3121(g)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck
              farms, plantations, ranches, nurseries, ranges, greenhouses or other similar
              structures used primarily for the raising of agricultural or horticultural
              commodities, and orchards
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        stock_farm

        or dairy_farm

        or poultry_farm

        or fruit_farm

        or fur_bearing_animal_farm

        or truck_farm

        or plantation

        or ranch

        or nursery

        or range

        or
        greenhouse_or_similar_structure_used_primarily_for_raising_agricultural_or_horticultural_commodities

        or orchard

farm_cultivation_or_raising_service

Derived

source: 26 USC 3121(g)(1)

- name: farm_cultivation_or_raising_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(g)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: on a farm, in the employ of any person
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              in connection with cultivating the soil, or in connection with raising or harvesting
              any agricultural or horticultural commodity
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        service_performed_on_farm
        and service_performed_in_employ_of_any_person
        and (
          service_in_connection_with_cultivating_soil
          or service_in_connection_with_raising_or_harvesting_agricultural_or_horticultural_commodity
          or service_in_connection_with_raising_shearing_feeding_caring_for_training_or_management_of_livestock_bees_poultry_fur_bearing_animals_or_wildlife
        )

farm_operation_service_with_major_part_on_farm

Derived

source: 26 USC 3121(g)(2)

- name: farm_operation_service_with_major_part_on_farm
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(g)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: in the employ of the owner or tenant or other operator of a farm
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: if the major part of such service is performed on a farm
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        service_performed_in_employ_of_owner_tenant_or_other_operator_of_farm
        and major_part_of_service_performed_on_farm
        and (
          service_in_connection_with_operation_management_conservation_improvement_or_maintenance_of_farm_and_tools_and_equipment
          or service_in_connection_with_salvaging_timber_or_clearing_land_of_hurricane_brush_or_debris
        )

agricultural_marketing_cotton_or_irrigation_service

Derived

source: 26 USC 3121(g)(3)

- name: agricultural_marketing_cotton_or_irrigation_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(g)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              production or harvesting of any commodity defined as an agricultural commodity in
              section 15(g) of the Agricultural Marketing Act
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: ginning of cotton
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              ditches, canals, reservoirs, or waterways, not owned or operated for profit, used
              exclusively for supplying and storing water for farming purposes
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_in_connection_with_production_or_harvesting_of_commodity_defined_as_agricultural_commodity_in_section_15_g_of_agricultural_marketing_act

        or service_in_connection_with_ginning_of_cotton

        or (
          service_in_connection_with_operation_or_maintenance_of_ditches_canals_reservoirs_or_waterways
          and ditches_canals_reservoirs_or_waterways_not_owned_or_operated_for_profit
          and ditches_canals_reservoirs_or_waterways_used_exclusively_for_supplying_and_storing_water_for_farming_purposes
        )

farm_operator_unmanufactured_commodity_handling_service

Derived

source: 26 USC 3121(g)(4)(A)-(C)

- name: farm_operator_unmanufactured_commodity_handling_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(g)(4)(A)-(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              in the employ of the operator of a farm in handling, planting, drying, packing,
              packaging, processing, freezing, grading, storing, or delivering
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: in its unmanufactured state
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: only if such operator produced more than one-half
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              shall not be deemed to be applicable with respect to service performed in connection
              with commercial canning or commercial freezing
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#operator_commodity_production_more_than_one_half_threshold
            output: operator_commodity_production_more_than_one_half_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_performed_in_employ_of_operator_of_farm

        and
        service_in_handling_planting_drying_packing_packaging_processing_freezing_grading_storing_or_delivering_unmanufactured_agricultural_or_horticultural_commodity

        and farm_operator_produced_fraction_of_commodity_with_respect_to_service >
        operator_commodity_production_more_than_one_half_threshold

        and not service_performed_in_connection_with_commercial_canning_or_commercial_freezing

        and not
        service_performed_after_commodity_delivery_to_terminal_market_for_distribution_for_consumption

farm_operator_group_unmanufactured_commodity_handling_service

Derived

source: 26 USC 3121(g)(4)(B)-(C)

- name: farm_operator_group_unmanufactured_commodity_handling_service
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(g)(4)(B)-(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: in the employ of a group of operators of farms (other than a cooperative organization)
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: but only if such operators produced all of the commodity
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              any unincorporated group of operators shall be deemed a cooperative organization if
              the number of operators comprising such group is more than 20
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: >-
              shall not be deemed to be applicable with respect to service performed in connection
              with commercial canning or commercial freezing
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#unincorporated_group_cooperative_operator_count_threshold
            output: unincorporated_group_cooperative_operator_count_threshold
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: >-
        service_performed_in_employ_of_group_of_operators_of_farms

        and
        service_in_handling_planting_drying_packing_packaging_processing_freezing_grading_storing_or_delivering_unmanufactured_agricultural_or_horticultural_commodity

        and farm_operator_group_produced_all_of_commodity_with_respect_to_service

        and not group_of_operators_is_cooperative_organization

        and not (
          group_of_operators_is_unincorporated
          and group_operator_count_at_any_time_during_calendar_year > unincorporated_group_cooperative_operator_count_threshold
        )

        and not service_performed_in_connection_with_commercial_canning_or_commercial_freezing

        and not
        service_performed_after_commodity_delivery_to_terminal_market_for_distribution_for_consumption

nonbusiness_service_on_for_profit_farm

Derived

source: 26 USC 3121(g)(5)

- name: nonbusiness_service_on_for_profit_farm
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: 26 USC 3121(g)(5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: on a farm operated for profit
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: if such service is not in the course of the employer’s trade or business
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        service_performed_on_farm_operated_for_profit
        and not service_in_course_of_employers_trade_or_business

agricultural_labor

Derived

source: 26 USC 3121(g): Agricultural labor For purposes of this chapter, the term “agricultural labor” includes all servi...

- name: agricultural_labor
  kind: derived
  entity: Person
  dtype: Judgment
  period: Year
  source: >-
    26 USC 3121(g): Agricultural labor For purposes of this chapter, the term “agricultural labor”
    includes all servi...
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/3121
            excerpt: the term “agricultural labor” includes all service performed
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#farm_cultivation_or_raising_service
            output: farm_cultivation_or_raising_service
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#farm_operation_service_with_major_part_on_farm
            output: farm_operation_service_with_major_part_on_farm
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#agricultural_marketing_cotton_or_irrigation_service
            output: agricultural_marketing_cotton_or_irrigation_service
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#farm_operator_unmanufactured_commodity_handling_service
            output: farm_operator_unmanufactured_commodity_handling_service
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#farm_operator_group_unmanufactured_commodity_handling_service
            output: farm_operator_group_unmanufactured_commodity_handling_service
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/3121/g#nonbusiness_service_on_for_profit_farm
            output: nonbusiness_service_on_for_profit_farm
            hash: sha256:local
  versions:
    - effective_from: '1990-01-01'
      formula: |-
        farm_cultivation_or_raising_service
        or farm_operation_service_with_major_part_on_farm
        or agricultural_marketing_cotton_or_irrigation_service
        or farm_operator_unmanufactured_commodity_handling_service
        or farm_operator_group_unmanufactured_commodity_handling_service
        or nonbusiness_service_on_for_profit_farm