gasoline

(2) Gasoline The term “gasoline”— (A) includes any gasoline blend, other than qualified methanol or ethanol fuel (as defined in section 4041(b)(2)(B) ), partially exempt methanol or ethanol fuel (as defined in section 4041(m)(2)), or a denatured alcohol, and (B) includes, to the extent prescribed in regulations— (i) any gasoline blend stock, and (ii) any product commonly used as an additive in gasoline (other than alcohol). For purposes of subparagraph (B)(i), the term “gasoline blend stock” means any petroleum product component of gasoline.

Source

26 USC § 4083(a)(2)


Scoping language

None identified. Default scope is assumed to be the entire title.
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