gasoline
Defined in 3 places of the United States Code.
The term “gasoline” has the meaning given to such term by section 4083(a).
Same definition in 2 sections
- 1994–present26 U.S.C. § 6420Internal Revenue Code · Gasoline used on farms · for purposes of this section
- 1994–present26 U.S.C. § 6421Internal Revenue Code · Gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt purposes · for purposes of this section
The term “gasoline”—
(A) includes any gasoline blend, other than qualified methanol or ethanol fuel (as defined in section 4041(b)(2)(B)), partially exempt methanol or ethanol fuel (as defined in section 4041(m)(2)), or a denatured alcohol, and
(B) includes, to the extent prescribed in regulations—
(i) any gasoline blend stock, and
(ii) any product commonly used as an additive in gasoline (other than alcohol).
Source
- 2005–present26 U.S.C. § 4083Internal Revenue Code · Definitions; special rule; administrative authority · for purposes of this subpart
The term “gasoline” includes, to the extent prescribed in regulations—
(A) gasoline blend stocks, and
(B) products commonly used as additives in gasoline.
Source
- 1994–200526 U.S.C. § 4083Internal Revenue Code · Definitions; special rule; administrative authority · for purposes of this subpart