§40A. Biodiesel and renewable diesel used as fuel — Inbound Citations
26 U.S.C. § 40A
Cited by 12 provisions in release 119-102.
Citations to 26 U.S.C. § 40A as a whole
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(A) biodiesel and renewable diesel (within the meaning of section 40A),
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(xii) So much of the biodiesel fuels credit determined under section 40A which consists of the small agri-biodiesel producer credit determined under subsection (b)(4) of such section.
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(5) Any term used in this subsection which is also used in section 40A shall have the meaning given such term by section 40A.
Citations to §40A(a)
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(17) the biodiesel fuels credit determined under section 40A(a),
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(2) the biodiesel fuels credit determined with respect to the taxpayer for the taxable year under section 40A(a), and
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(11) the biodiesel fuels credit determined under section 40A(a),
Citations to §40A(b)(4)
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(xii) So much of the biodiesel fuels credit determined under section 40A which consists of the small agri-biodiesel producer credit determined under subsection (b)(4) of such section.
Citations to §40A(d)(1)
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(I) which consists of two or more of the following: biodiesel (as defined in section 40A(d)(1)), diesel fuel (as defined in section 4083(a)(3)), or kerosene, and
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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.
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(I) any fuel described in subsection (b), (c), (d), (e), or (k) of section 6426, or any alcohol fuel defined in section 6426(b)(4)(A) or any biodiesel fuel as defined in section 40A(d)(1) or sustainable aviation fuel as defined in section 40B(d)(1), or