As used in this subpart:

1. (1)

   1. (A) “Forestry equipment” means nondivisible equipment, implements, accessories, and contrivances used directly and principally in the cutting or removal of timber or other sold wood forest products.
   2. (B) “Forestry equipment” also includes equipment used to construct, maintain, or install infrastructure necessary to and associated with the logging operation; and

2. (2) “Timber zone” means the following zones by county, as illustrated on Attachment A:

   1. (A) Zone 1: Ashley, Bradley, Calhoun, Chicot, Clark, Cleveland, Columbia, Dallas, Desha, Drew, Grant, Hot Spring, Jefferson, Lafayette, Lincoln, Nevada, Ouachita, and Union;
   2. (B) Zone 2: Arkansas, Clay, Craighead, Crittenden, Cross, Greene, Jackson, Lee, Mississippi, Monroe, Phillips, Poinsett, Prairie, St. Francis, and Woodruff;
   3. (C) Zone 3: Garland, Hempstead, Howard, Little River, Miller, Montgomery, Perry, Pike, Polk, Pulaski, Saline, Scott, Sevier, and Yell;
   4. (D) Zone 4: Benton, Boone, Carroll, Crawford, Conway, Faulkner, Franklin, Johnson, Logan, Madison, Marion, Newton, Pope, Searcy, Sebastian, Van Buren, and Washington; and
   5. (E) Zone 5: Baxter, Cleburne, Fulton, Independence, Izard, Lawrence, Lonoke, Randolph, Sharp, Stone, and White. Overweight Forestry Equipment Timber Zones Attachment "A"