qualified fuels
Defined in 2 places — 1 distinct definitions of the United States Code.
The term “qualified fuels” means—
(A) oil produced from shale and tar sands,
(B) gas produced from—
(i) geopressured brine, Devonian shale, coal seams, or a tight formation, or
(ii) biomass, and
(C) liquid, gaseous, or solid synthetic fuels produced from coal (including lignite), including such fuels when used as feedstocks.
Same definition in 2 sections
- 1994–present26 U.S.C. § 29Internal Revenue Code · Renumbered 45K] · for purposes of this section
- 2005–present26 U.S.C. § 45KInternal Revenue Code · Credit for producing fuel from a nonconventional source · for purposes of this section