qualified second generation biofuel mixture
Defined in 1 place of the United States Code.
For purposes of this paragraph, the term “qualified second generation biofuel mixture” means a mixture of second generation biofuel and gasoline or of second generation biofuel and a special fuel which—
(i) is sold by the person producing such mixture to any person for use as a fuel, or
(ii) is used as a fuel by the person producing such mixture.
Source
- 2012–present26 U.S.C. § 40Internal Revenue Code · Alcohol used as fuel · for purposes of this section