qualified methanol or ethanol fuel
Defined in 1 place of the United States Code.
The term “qualified methanol or ethanol fuel” means any liquid at least 85 percent of which consists of methanol, ethanol, or other alcohol produced from a substance other than petroleum or natural gas.
Source
- 1994–200526 U.S.C. § 4041Internal Revenue Code · Imposition of tax · in this section
The term “qualified methanol or ethanol fuel” means any liquid at least 85 percent of which consists of methanol, ethanol, or other alcohol produced from coal (including peat).
Source
- 2005–present26 U.S.C. § 4041Internal Revenue Code · Imposition of tax · in this section