Kentucky Revised Statutes Title XI. Revenue and Taxation § 138.810.Definitions for KRS 138.820 to 138.860

(1) “Contaminated waste materials” means those materials, in solid, liquid or gaseous form, which are transported or buried with radioactive wastes;

(2) “Department” means the Department of Revenue;

(3) “Person” includes every natural person, fiduciary, association, state or political subdivision, or corporation;

(4) “Processor” 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, operating or maintaining a radioactive waste disposal site or facility of contaminated waste materials or radioactive waste materials for processing, packaging, storage, disposal, burial or other disposition;

(5) “Radioactive waste disposal site or facility” means any installation constructed, used or placed in operation primarily for disposing of contaminated waste materials or radioactive wastes;

(6) “Radioactive wastes” means any and all material which is radioactive or is contaminated by or with radioactive material including but not limited to any structures used in containing such radioactive wastes; and

(7) “Radioactive material” means any material, solid, liquid or gas, which emits radiation spontaneously.