"Low pressure nitrogen solutions" means an aqueous solution of ammonium nitrate, urea, or other nitrogen carriers containing various quantities of free ammonia exceeding two percent (2%) by weight. The term does not include aqua ammonia and nonpressure nitrogen solutions, commonly referred to as twenty-eight percent (28%), thirty percent (30%), or thirty-two percent (32%) nitrogen solutions.

As added by P.L.98-2026, SEC.2.