Taxable liquid fuel.

Taxable liquid fuel. The term taxable liquid fuel (or taxable liquid) means any liquid which is either
(1) Diesel fuel as defined in paragraph (e) of this section,
(2) Special motor fuel as defined in paragraph (f) of this section, or
(3) Any liquid fuel used in an aircraft in “noncommercial aviation”, as defined in paragraph (h) 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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