### Question
How is the term qualified mixture defined?


### Answer
The term **qualified mixture** is defined in *26 U.S.C. § 40* as the following:

> a mixture of alcohol and gasoline or of alcohol and a special fuel which—


(i) is sold by the taxpayer producing such mixture to any person for use as a fuel, or


(ii) is used as a fuel by the taxpayer 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**

