### Question
What is the definition of fuel?


### Answer
The definition of **fuel** is as follows in *26 U.S.C. § 4064*:

> gasoline and diesel fuel

#### Citation:
  - *26 U.S.C. § 4064*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 32-MANUFACTURERS EXCISE TAXES > Subchapter A-Automotive and Related Items > PART I-GAS GUZZLERS**

