Tennessee § 67-4-1101 - Part definitions.

§ 67-4-1101. Part definitions.

As used in this part, unless the context otherwise requires: “Commissioner” means the commissioner of revenue; “Department” means the department of revenue; “Person” includes: Any private individual, corporation, partnership, firm, association, trust, estate, or other entity, but does not include any foreign, federal, state, or local government, or political subdivision, or any agent or agency of government; and Any legal successor, representative, agent, or agency of the entities included within the definition of “person” in subdivision (3)(A); “Produce” means to: Manufacture, make, produce, or refine special nuclear material; Separate special nuclear material from other substances in which such material may be contained; or Make or to produce new special nuclear material; “Separative work units” means the measure of effort expended to separate a given quantity of uranium, feed material, into two (2) fractions, one a product fraction containing a higher concentration of U-235 than the feed material, and the other a tails fraction, containing a lower concentration of U-235; and “Special nuclear material” means: Plutonium, uranium enriched in the isotope 233 or 235, and any other material that is now or subsequently determined to be special nuclear material by the atomic energy commission or any successor agency of the United States government pursuant to the Atomic Energy Act of 1954, compiled in 42 U.S.C. § 2011 et seq., but does not include “source material,” as defined in that act; or Any material artificially enriched by any of the isotopes in subdivision (6)(A), but does not include “source material,” as defined in the Atomic Energy Act of 1954. Acts 1981, ch. 206, § 2; T.C.A., § 67-6201. Compiler's Notes. Portions of title 67, ch. 4, part 11 have been held unconstitutional. See under Notes to Decisions, 1. Constitutionality of Part, United States v. Tennessee, 531 F. Supp. 62 (E.D. Tenn. 1981), aff'd, United States v. Tennessee, 709 F.2d 1511 (6th Cir. 1983). Textbooks. Tennessee Jurisprudence, 23 Tenn. Juris., Taxation, § 80.