gasoline gallon equivalent
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “gasoline gallon equivalent” means, with respect to any nonliquid alternative fuel, the amount of such fuel having a Btu content of 124,800 (higher heating value).
Source
- 2005–present26 U.S.C. § 6426Internal Revenue Code · Credit for alcohol fuel, biodiesel, and alternative fuel mixtures · for purposes of this section