### Question
What is the definition of qualified fuel substance?


### Answer
The definition of **qualified fuel substance** is as follows in *26 U.S.C. § 4662*:

> any substance—


(i) used in a qualified fuel use by the manufacturer, producer, or importer,


(ii) sold for use by any purchaser in a qualified fuel use, or


(iii) sold for resale by any purchaser for use, or resale for ultimate use, in a qualified fuel use

#### Citation:
  - *26 U.S.C. § 4662*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 38-ENVIRONMENTAL TAXES > Subchapter B-Tax on Certain Chemicals**

