### Question
How does the law define qualified biodiesel mixture?


### Answer
Under *26 U.S.C. § 40A*, **qualified biodiesel mixture** is defined as:

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


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


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

#### Citation:
  - *26 U.S.C. § 40A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

