Section 67-4-1105 - Tax rate

The rate of the tax levied pursuant to § 67-4-1102 shall be as follows:(1) The production of special nuclear material shall be taxed in the amount of thirty cents (30¢) for every separative work unit expended within a county of this state;(2) In addition to the amount of tax computed in subdivision (1), the production of special nuclear material shall be taxed in the amount of one dollar ($1.00) for every separative work unit expended within a municipality of this state.Acts 1981, ch. 206, § 4; T.C.A., § 67-6203.