As used in this chapter, "market value" refers to the following:

1. (1) If a porcine animal is slaughtered for sale by a producer, the most recent annual seven-market average for barrows and gilts, as published by the USDA.
2. (2) If a porcine animal is imported, the declared value.
3. (3) If a pork product is imported, an amount that represents the value of the live porcine animal from that the pork product was derived, based on the most recent annual seven-market average for barrows and gilts, as published by the USDA.

As added by P.L.8-2026, SEC.2.