alternative fuel

(2) Alternative fuel For purposes of this section, the term “alternative fuel” means— (A) liquefied petroleum gas, (B) P Series Fuels (as defined by the Secretary of Energy under section 13211(2) of title 42 , United States Code), (C) compressed or liquefied natural gas, (D) any liquid fuel which meets the requirements of paragraph (4) and which is derived from coal (including peat) through the Fischer-Tropsch process, (E) compressed or liquefied gas derived from biomass (as defined in section 45K(c)(3) ), and (F) liquid fuel derived from biomass (as defined in section 45K(c)(3) ). Such term does not include ethanol, methanol, biodiesel, or any fuel (including lignin, wood residues, or spent pulping liquors) derived from the production of paper or pulp.

Source

26 USC § 6426(d)(2)


Scoping language

For purposes of this section
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