### Question
How is the term biodiesel mixture defined?


### Answer
The term **biodiesel mixture** is defined in *26 U.S.C. § 6426* as the following:

> a mixture of biodiesel and diesel fuel (as defined in section 4083(a)(3)), determined without regard to any use of kerosene, which—



(A) is sold by the taxpayer producing such mixture to any person for use as a fuel, or



(B) is used as a fuel by the taxpayer producing such mixture

#### Citation:
  - *26 U.S.C. § 6426*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDS > Subchapter B-Rules of Special Application**

