In this chapter, unless the context otherwise requires: 1. "Developer" means a resident of this state or a corporation generating fifty percent or more of its income within this state. 2. "Oil and gas development" means oil and gas well reworking operations; oil and gas well recompletion operations; oil and gas enhanced recovery operations, including secondary and tertiary recovery operations; and purchase of producing oil and gas wells. 3. "Oil and gas development project" means a project financed under this chapter.