EXCISE TAX
Internal Revenue Bulletin 2002-46 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Rul. 2002–76, page 840. Biodiesel. Biodiesel is not taxable fuel for purposes of the tax imposed by section 4081(a)(1) of the Code. Subject to the exemptions in section 4082, tax is imposed by section 4081(b)(1) on the removal or sale of blended taxable fuel produced using biodiesel. Subject to the exemption in section 4041, tax is im
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