The Department has established a Dairy Farmer Tax Credit Program under which a dairy farmer who holds a Certificate of Registration may be allowed a refundable income tax credit based on the amount of milk produced and sold. The credit may be claimed against the taxes due pursuant to chapters 62 or 63 of the Massachusetts General Laws. The credit shall be based on the United States Federal Milk Marketing Order for the applicable market such that if the United States Federal Milk Marketing Order price drops below a Trigger Price anytime during the taxable year such taxpayer may receive the tax credit.