### Question
What does qualified fuel substance mean?


### Answer
**Qualified fuel substance** has the following meaning in *26 U.S.C. § 4662*:

> any substance—



(i) used in a qualified fuel use by the manufacturer, producer, or importer,



(ii) sold for use by any purchaser in a qualified fuel use, or



(iii) sold for resale by any purchaser for use, or resale for ultimate use, in a qualified fuel use

#### Citation:
  - *26 U.S.C. § 4662*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 38-ENVIRONMENTAL TAXES > Subchapter B-Tax on Certain Chemicals**

