qualified biodiesel mixture
Defined in 1 place of the United States Code.
The term “qualified biodiesel mixture” means a mixture of biodiesel and diesel fuel (as defined in section 4083(a)(3)), determined without regard to any use of kerosene, which—
(i) is sold by the taxpayer producing such mixture to any person for use as a fuel, or
(ii) is used as a fuel by the taxpayer producing such mixture.
Source
- 2005–present26 U.S.C. § 40AInternal Revenue Code · Biodiesel and renewable diesel used as fuel · for purposes of this section