Public-domain · open source

qualified fertilizer substance

Defined in 1 place of the United States Code.

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.

Source

1994–present 26 U.S.C. § 4662Internal Revenue Code · Definitions and special rules · for purposes of this section