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I W-0 -I <br />I accordance with rules adopted by the department of health <br />2 relatina to household aerobic units. <br />3 "Cesspool" means an individual wastewater system consistin <br />4 of an excavation in the ground whose depth is greater than its <br />5 widest surface dimension, which receives untreated wastewater, <br />6 and retains or is designed to retain the organic matter and <br />7 solids discharged into it, but permits the liquid to seep <br />8 through its bottom or sides to Gain access to the underground <br />9 geographic formation. <br />10 "Qualified expenses" means costs that are necessary and <br />11 directly incurred by the taxpayer for upgrading or converting a <br />12 cesspool into a septic system or an aerobic treatment unit <br />13 system, or connecting a cesspool to a sewer system, and that are <br />14 certified as such by the appropriate government agency. <br />15 "Residential large capacity cesspool" means a cesspool that <br />16 is connected to more than one residential dwelling. <br />17 "Septic system" means an individual wastewater system that <br />18 typically consists of a septic tank, piping, and a drainage <br />19 field where there is natural biological decontamination as <br />20 wastewater discharged into the system is filtered through soil. <br />I <br />