Page:United States Statutes at Large Volume 118.djvu/1490

 118 STAT. 1460 PUBLIC LAW 108–357—OCT. 22, 2004 For purposes of subparagraph (A), a mixture produced by any person at a refinery prior to a taxable event which includes ethyl tertiary butyl ether or other ethers produced from alcohol shall be treated as sold at the time of its removal from the refinery (and only at such time) to another person for use as a fuel. ‘‘(4) OTHER DEFINITIONS.—For purposes of this subsection— ‘‘(A) ALCOHOL.—The term ‘alcohol’ includes methanol and ethanol but does not include— ‘‘(i) alcohol produced from petroleum, natural gas, or coal (including peat), or ‘‘(ii) alcohol with a proof of less than 190 (deter mined without regard to any added denaturants). Such term also includes an alcohol gallon equivalent of ethyl tertiary butyl ether or other ethers produced from such alcohol. ‘‘(B) TAXABLE FUEL.—The term ‘taxable fuel’ has the meaning given such term by section 4083(a)(1). ‘‘(5) TERMINATION.—This subsection shall not apply to any sale, use, or removal for any period after December 31, 2010. ‘‘(c) BIODIESEL MIXTURE CREDIT.— ‘‘(1) IN GENERAL.—For purposes of this section, the biodiesel mixture credit is the product of the applicable amount and the number of gallons of biodiesel used by the taxpayer in producing any biodiesel mixture for sale or use in a trade or business of the taxpayer. ‘‘(2) APPLICABLE AMOUNT.—For purposes of this subsection— ‘‘(A) IN GENERAL.—Except as provided in subparagraph (B), the applicable amount is 50 cents. ‘‘(B) AMOUNT FOR AGRI BIODIESEL.—In the case of any biodiesel which is agri biodiesel, the applicable amount is $1.00. ‘‘(3) BIODIESEL MIXTURE.—For purposes of this section, the term ‘biodiesel mixture’ means a mixture of biodiesel and diesel fuel (as defined in section 4083(a)(3)), determined without regard to any use of kerosene, which— ‘‘(A) is sold by the taxpayer producing such mixture to any person for use as a fuel, or ‘‘(B) is used as a fuel by the taxpayer producing such mixture. ‘‘(4) CERTIFICATION FOR BIODIESEL.—No credit shall be allowed under this subsection unless the taxpayer obtains a certification (in such form and manner as prescribed by the Secretary) from the producer of the biodiesel which identifies the product produced and the percentage of biodiesel and agri biodiesel in the product. ‘‘(5) OTHER DEFINITIONS.—Any term used in this subsection which is also used in section 40A shall have the meaning given such term by section 40A. ‘‘(6) TERMINATION.—This subsection shall not apply to any sale, use, or removal for any period after December 31, 2006. ‘‘(d) MIXTURE NOT USED ASAFUEL, ETC.— ‘‘(1) IMPOSITION OF TAX.—If— ‘‘(A) any credit was determined under this section with respect to alcohol or biodiesel used in the production of

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