fuel

(7)The term “fuel” means gasoline and diesel fuel. The Secretary (after consultation with the Secretary of Transportation) may, by regulation, include any product of petroleum or natural gas within the meaning of such term if he determines that such inclusion is consistent with the need of the Nation to conserve energy. (c)For purposes of this section—

Source

26 USC § 4064(b)(7)


Scoping language

For purposes of this section
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