26 U.S.C. § 4093
Section 4093 · Definitions
Current version, with additions and removals from the August 10, 1993 version.
For purposes of this subpart—
(1) Certain persons treated as producers
(A) In general
The term “producer” includes any person described in subparagraph (B) and registered under section 4101 with respect to the tax imposed by section 4091.
(B) Persons described
A person is described in this subparagraph if such person is—
(i) a refiner, blender, or wholesale distributor of aviation fuel, or
(ii) a dealer selling aviation fuel exclusively to producers of aviation fuel.
(C) Reduced rate purchasers treated as producers
Any person to whom aviation fuel is sold at a reduced rate under this subpart shall be treated as the producer of such fuel.
(2) Wholesale distributor
For purposes of paragraph (1), the term “wholesale distributor” includes any person who sells aviation fuel to producers, retailers, or to users who purchase in bulk quantities and accept delivery into bulk storage tanks. Such term does not include any person who (excluding the term “wholesale distributor” from paragraph (1)) is a producer or importer.