### Question
What does qualified mixture mean?


### Answer
**Qualified mixture** has the following meaning in *26 U.S.C. § 40*:

> 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**

