qualified fuel use
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “qualified fuel use” means—
(i) any use in the manufacture or production of any motor fuel, diesel fuel, aviation fuel, or jet fuel, or
(ii) any use as such a fuel.
Source
- 1994–present26 U.S.C. § 4662Internal Revenue Code · Definitions and special rules · for purposes of this subchapter