### Question
How does the law define mixed-fuel vehicle?


### Answer
Under *26 U.S.C. § 30B*, **mixed-fuel vehicle** is defined as:

> any motor vehicle described in subparagraph (C) or (D) of paragraph (3), which—


(i) is certified by the manufacturer as being able to perform efficiently in normal operation on a combination of an alternative fuel and a petroleum-based fuel,


(ii) either—


(I) has received a certificate of conformity under the Clean Air Act, or


(II) has received an order certifying the vehicle as meeting the same requirements as vehicles which may be sold or leased in California and meets or exceeds the low emission vehicle standard under section 88.105–94 of title 40, Code of Federal Regulations, for that make and model year vehicle,


  

(iii) the original use of which commences with the taxpayer,


(iv) which is acquired by the taxpayer for use or lease, but not for resale, and


(v) which is made by a manufacturer

#### Citation:
  - *26 U.S.C. § 30B*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart B-Other Credits**

