Tennessee § 67-4-1101 Part definitions

Tennessee Statutes

§ 67-4-1101 — Part definitions

Tennessee § 67-4-1101

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This text of Tennessee § 67-4-1101 (Part definitions) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 67-4-1101 (2026).

Text

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:

(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 speci

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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: (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.