### Question
What does qualified methanol or ethanol fuel mean?


### Answer
**Qualified methanol or ethanol fuel** has the following meaning in *26 U.S.C. § 4041*:

> any liquid at least 85 percent of which consists of methanol, ethanol, or other alcohol produced from coal (including peat)

#### Citation:
  - *26 U.S.C. § 4041*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 31-RETAIL EXCISE TAXES > Subchapter B-Special Fuels**

