Deeming provisions treat one thing as another for statutory purposes, extending definitions and producing legal consequences. The term deemed is a statutory device used to treat one thing as another for the purposes of an enactment, extending or clarifying a definition and producing attendant legal consequences without asserting literal identity. Its effect may be to include matters otherwise excluded, to resolve uncertainty in construction, or to state an indisputable conclusion; whether it produces conclusive or rebuttable consequences depends on the context.