2009 Kentucky Revised Statutes
CHAPTER 138 EXCISE TAXES
138.810 Definitions for KRS 138.820 to 138.860.

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138.810 Definitions for KRS 138.820 to 138.860. As used in KRS 138.820 to 138.860: <br>(1) &quot;Contaminated waste materials&quot; means those materials, in solid, liquid or gaseous form, which are transported or buried with radioactive wastes; (2) &quot;Department&quot; means the Department of Revenue; <br>(3) &quot;Person&quot; includes every natural person, fiduciary, association, state or political subdivision, or corporation; (4) &quot;Processor&quot; means any person receiving delivery or any person having an interest or right of occupancy or use in real property or improvements or any person owning, <br>operating or maintaining a radioactive waste disposal site or facility of <br>contaminated waste materials or radioactive waste materials for processing, <br>packaging, storage, disposal, burial or other disposition; (5) &quot;Radioactive waste disposal site or facility&quot; means any installation constructed, used or placed in operation primarily for disposing of contaminated waste materials <br>or radioactive wastes; (6) &quot;Radioactive wastes&quot; means any and all material which is radioactive or is contaminated by or with radioactive material including but not limited to any <br>structures used in containing such radioactive wastes; and (7) &quot;Radioactive material&quot; means any material, solid, liquid or gas, which emits radiation spontaneously. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 394, effective June 20, 2005. -- Amended 1986 Ky. Acts ch. 331, sec. 25, effective July 15, 1986. -- Created 1976 Ky. Acts <br>ch. 376, sec. 1.

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