eligible small agri-biodiesel producer
Defined in 1 place of the United States Code.
The term “eligible small agri-biodiesel producer” means a person who, at all times during the taxable year, has a productive capacity for agri-biodiesel not in excess of 60,000,000 gallons.
Source
- 2005–present26 U.S.C. § 40AInternal Revenue Code · Biodiesel and renewable diesel used as fuel · for purposes of this section