### Question
What is the definition of partially exempt methanol or ethanol fuel?


### Answer
The definition of **partially exempt methanol or ethanol fuel** is as follows in *26 U.S.C. § 4041*:

> any liquid at least 85 percent of which consists of methanol, ethanol, or other alcohol produced from natural gas

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

