### Question
Can you define what qualified cellulosic biofuel mixture means?


### Answer
**Qualified cellulosic biofuel mixture** is defined as the following in *26 U.S.C. § 40*:

> a mixture of cellulosic biofuel and gasoline or of cellulosic 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

#### Citation:
  - *26 U.S.C. § 40*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

