### Question
What is the definition of wholesale distributor?


### Answer
The definition of **wholesale distributor** is as follows in *26 U.S.C. § 6416*:

> given such term by section 4093(b)(2) (determined by substituting “any gasoline taxable under section 4081” for “aviation fuel” therein). 

#### Citation:
  - *26 U.S.C. § 6416*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDS > Subchapter B-Rules of Special Application**

