qualified fertilizer substance
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 4662 — for purposes of this section
For purposes of this section, the term “qualified fertilizer substance” means any substance—
(i) used in a qualified fertilizer use by the manufacturer, producer, or importer,
(ii) sold for use by any purchaser in a qualified fertilizer use, or
(iii) sold for resale by any purchaser for use, or resale for ultimate use, in a qualified fertilizer use.