### Question
How is the "qualified methanol or ethanol fuel" defined?


### Answer
The term **qualified methanol or ethanol fuel** is defined in *26 U.S.C. § 4041* as follows -

> any liquid at least 85 percent of which consists of methanol, ethanol, or other alcohol produced from a substance other than petroleum or natural gas

#### Citation:
  - *26 U.S.C. § 4041*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 31-RETAIL EXCISE TAXES > Subchapter B-Special Fuels**

