In this chapter, unless the context otherwise requires:

1. "Declared disaster" means a state of emergency declared by the governor, a presidential declaration of a federal major disaster or emergency in this state or a disaster or emergency event in this state that is designated by the division of emergency management and that requires disaster recovery under this chapter.

2. "Disaster period" means a period that is within ten calendar days of the date of issuance of the declared disaster and that extends for a period of sixty calendar days after the end of the declared disaster or any longer period authorized by the governor.

3. "Disaster recovery" means repairing, renovating, installing, building, rendering services or other business activities that relate to infrastructure that has been damaged, impaired or destroyed by a declared disaster.

4. "Infrastructure" means property and equipment owned or used by communications networks, electric generation, transmission and distribution systems and gas distribution systems, water pipelines, public roads and bridges and related support facilities that service multiple customers or citizens of this state and includes buildings, offices, lines, poles, pipes, structures and equipment.

5. "Out-of-state business" means a business entity that existed as an operating entity before the declared disaster, including an affiliate solely by common ownership of a registered business, whose services are requested by a registered business in this state or by the state or a local government for the purpose of performing disaster recovery in this state and that meets all of the following conditions:

(a) Is not present in this state.

(b) Does not conduct business in this state.

(c) Does not have or maintain any state or local registrations, licenses or certifications in this state.

(d) Does not make any tax filings in this state.

6. "Out-of-state employee" means an employee who does not work in this state except for performing disaster recovery during a disaster period.

7. "Registered business" means a business entity that is currently registered to do business in this state and that was a registered business before the declared disaster.