### Question
How does ENVIRONMENTAL TAXES define qualified fertilizer use?


### Answer
Under *26 U.S.C. § 4662*, **qualified fertilizer use** is defined as:

> any use in the manufacture or production of fertilizer or for direct application as a fertilizer

#### Citation:
  - *26 U.S.C. § 4662*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 38-ENVIRONMENTAL TAXES > Subchapter B-Tax on Certain Chemicals**

