qualified mixture
Defined in 2 places of the United States Code.
For purposes of this section, the term "qualified mixture" means a mixture of sustainable aviation fuel and kerosene if—
Source
- 2022–202626 U.S.C. § 40BInternal Revenue Code · Sustainable aviation fuel credit · for purposes of this section
For purposes of this section, the term “qualified mixture” means a mixture of sustainable aviation fuel and kerosene if—
(1) such mixture is produced by the taxpayer in the United States,
(2) such mixture is used by the taxpayer (or sold by the taxpayer for use) in an aircraft,
(3) such sale or use is in the ordinary course of a trade or business of the taxpayer, and
(4) the transfer of such mixture to the fuel tank of such aircraft occurs in the United States.
Source
- 2026–present26 U.S.C. § 40BInternal Revenue Code · Sustainable aviation fuel credit · for purposes of this section
The term “qualified mixture” means a mixture of alcohol and gasoline or of alcohol and a special fuel 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
- 1994–present26 U.S.C. § 40Internal Revenue Code · Alcohol used as fuel · for purposes of this section