2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes
Part 11 - Production of Special Nuclear Material
§ 67-4-1101. Part Definitions

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

1. “Commissioner” means the commissioner of revenue;
2. “Department” means the department of revenue;
3. “Person” includes:
   1. 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
   2. Any legal successor, representative, agent, or agency of the entities included within the definition of “person” in subdivision (3)(A);
4. “Produce” means to:
   1. Manufacture, make, produce, or refine special nuclear material;
   2. Separate special nuclear material from other substances in which such material may be contained; or
   3. 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:
   1. 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
   2. 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.