As used in this part:

1. (1) “Eligible costs” means the costs of:

   1. (A) Construction of a new waterway facility;
   2. (B) Improvement of an existing waterway facility or property;
   3. (C) Capital facility rehabilitation of an existing waterway facility or property;
   4. (D) Expansion of an existing waterway facility or property; or
   5. (E) Construction or improvement of rail or road access to a waterway facility;
2. (2) “Office” means the Tax Credits and Special Refunds Section of the Department of Finance and Administration; and
3. (3) “Secretary” means the Secretary of the Department of Commerce.