Special motor fuel.

Special motor fuel.
(1) Except as provided in paragraph (f)(2) of this section, special motor fuel means any liquid fuel, including—
(i) Any liquefied petroleum gas (such as propane, butane, pentane, or mixtures of the same);
(ii) Liquefied natural gas; or
(iii) Benzol, benzene, naptha, or any other liquid, whether a refined, partly refined, or unrefined product, 10 percent of which has been recovered when the thermometer reads 347 °F. (175 °C.) or 95 percent of which has been recoverd when the thermometer reads 464 °F. (240 °C.) when subjected to distillation in accordance with the “Standard Method of Test for Distillation of Gasoline, Naptha, Kerosene, and Similar Petroleum Products” (A.S.T.M. designation: D86) of the American Society for Testing Materials, regardless of the trade name under which sold.
(2) The term “special motor fuel” does not include any product taxable under the provisions of section 4081, nor does it include “kerosene, gas oil, or fuel oil”, as defined in paragraph (g) of this section.

Source

26 CFR § 48.4041-8

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Scoping language

For purposes of the regulations in this subpart, unless otherwise expressly indicated:

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