### Question
How does Miscellaneous Excise Taxes define qualified methanol or ethanol fuel?


### Answer
Under *26 U.S.C. § 4041*, **qualified methanol or ethanol fuel** is defined as:

> 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**

