### Question
How does CREDITS AGAINST TAX define qualified second generation biofuel mixture?


### Answer
Under *26 U.S.C. § 40*, **qualified second generation biofuel mixture** is defined as:

> a mixture of second generation biofuel and gasoline or of second generation 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**

