### Question
How does Automotive and Related Items define applicable blender amount?


### Answer
Under *26 U.S.C. § 4091*, **applicable blender amount** is defined as:

> 13.3 cents in the case of any sale or use during 2001 or 2002, 13.2 cents in the case of any sale or use during 2003 or 2004, 13.1 cents in the case of any sale or use during 2005, 2006, or 2007, and 13.4 cents in the case of any sale or use during 2008 or thereafter

#### Citation:
  - *26 U.S.C. § 4091*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 32-MANUFACTURERS EXCISE TAXES > Subchapter A-Automotive and Related Items > PART III-PETROLEUM PRODUCTS > Subpart B-Aviation Fuel**

