§40. Alcohol, etc., used as fuel — Inbound Citations
26 U.S.C. § 40
Cited by 14 provisions in release 119-102.
Citations to 26 U.S.C. § 40 as a whole
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(B) second generation biofuel (within the meaning of section 40), and
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(i) for taxable years beginning after December 31, 2004, the credit determined under section 40,
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(1) The term “biodiesel” means the monoalkyl esters of long chain fatty acids derived from plant or animal matter which meet—(A) the registration requirements for fuels and fuel additives established by the Environmental Protection Agency under section 211 of the Clean Air Act (42 U.S.C. 7545), and(B) the requirements of the American Society of Testing and Materials D6751.Such term shall not include any liquid with respect to which a credit may be determined under section 40 or 40B.
Citations to §40(a)
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(3) the alcohol fuels credit determined under section 40(a),
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(1) the amount of the alcohol fuel credit determined with respect to the taxpayer for the taxable year under section 40(a),
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(3) the alcohol fuels credit determined under section 40(a),
Citations to §40(b)(6)(E)
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(A) which is used in the United States solely to produce second generation biofuel (as defined in section 40(b)(6)(E)),
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(1) Every person required by the Secretary to register under this section with respect to the tax imposed by section 4041(a) or 4081, every person producing or importing biodiesel (as defined in section 40A(d)(1)) or alcohol (as defined in section 6426(b)(4)(A)), every person producing or importing sustainable aviation fuel (as defined in section 40B), every person producing a fuel eligible for the clean fuel production credit (pursuant to section 45Z), and every person producing second generation biofuel (as defined in section 40(b)(6)(E)) shall register with the Secretary at such time, in such form and manner, and subject to such terms and conditions, as the Secretary may by regulations prescribe. A registration under this section may be used only in accordance with regulations prescribed under this section.
Citations to §40(c)
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(g) Rules similar to the rules under section 40(c) shall apply for purposes of this section.
Citations to §40(f)
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(m) The period for assessing a deficiency attributable to any election under section 30B(h)(9), 30C(e)(4), 30D(f)(6), 35(g)(11), 40(f), 43, 45B, 45C(d)(4), 45H(g), or 51(j) (or any revocation thereof) shall not expire before the date 1 year after the date on which the Secretary is notified of such election (or revocation).
Citations to §40(h)(2)
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(ii) for sales or uses during calendar years 2001 through 2008, ⅒ of the blender amount applicable under section 40(h)(2) for the calendar year in which the sale or use occurs.
Citations to §40(h)(3)(B)
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(C) In the case of any calendar year beginning after 2008, if the Secretary makes a determination described in section 40(h)(3)(B) with respect to all preceding calendar years beginning after 2007, subparagraph (A)(ii) shall be applied by substituting “51 cents” for “45 cents”.