As used in this part, unless the context otherwise requires:

(1) “Commissioner” means the commissioner of revenue;
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Terms Used In Tennessee Code 67-4-1101

  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-1101
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Department: means the department of revenue. See Tennessee Code 67-4-1101
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Produce: means to:
    (A) Manufacture, make, produce, or refine special nuclear material. See Tennessee Code 67-4-1101
  • Representative: when applied to those who represent a decedent, includes executors and administrators, unless the context implies heirs and distributees. See Tennessee Code 1-3-105
  • Special nuclear material: means :
    (A) 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 (42 U. See Tennessee Code 67-4-1101
  • State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Tennessee Code 67-4-2004
  • United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
(2) “Department” means the department of revenue;
(3) “Person” includes:

(A) 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
(B) Any legal successor, representative, agent, or agency of the entities included within the definition of “person” in subdivision (3)(A);
(4) “Produce” means to:

(A) Manufacture, make, produce, or refine special nuclear material;
(B) Separate special nuclear material from other substances in which such material may be contained; or
(C) Make or to produce new special nuclear material;
(5) “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
(6) “Special nuclear material” means:

(A) 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 (42 U.S.C. § 2011 et seq.) but does not include “source material,” as defined in that act; or
(B) 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.
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