### Question
How does the law define diesel fuel?


### Answer
Under *26 U.S.C. § 4083*, **diesel fuel** is defined as:

> any liquid (other than gasoline) which is suitable for use as a fuel in a diesel-powered highway vehicle or a diesel-powered train

#### Citation:
  - *26 U.S.C. § 4083*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 32-MANUFACTURERS EXCISE TAXES > Subchapter A-Automotive and Related Items > PART III-PETROLEUM PRODUCTS > Subpart A-Gasoline and Diesel Fuel**

