Section 4. DEFINITION OF
Internal Revenue Bulletin 2005-35 · 2026-10-03 edition · updated 2026-10-04 · United States
AGRI-BIODIESEL
(a) In general . Section 40A(d)(2) defines agri-biodiesel as meaning biodiesel derived solely from virgin oils, “including” esters derived from virgin vegetable oils from corn, soybeans, sunflower seeds, cottonseeds, canola, crambe, rapeseeds, safflowers, flaxseeds, rice bran, and mustard seeds, and from animal fats. The language “including” indicates that this list is not exclusive. Thus, for example, biodiesel derived solely from virgin oils includes esters derived from palm oil and fish oil.
(b) Commingled feedstock . If virgin oils and recycled oils are commingled for use as a feedstock in the production of biodiesel, the biodiesel is not derived solely from virgin oils as required by § 40A(d)(2).
(c) Effective date . Paragraph (a) of this section is applicable January 1, 2005, the effective date of Notice 2005–4. Paragraph (b) of this section applies with respect to biodiesel produced after August 29, 2005.
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