§45Z. Clean fuel production credit — Inbound Citations
26 U.S.C. § 45Z
Implementing Regulations (Code of Federal Regulations)
Statutory authority for 3775 regulations in the Code of Federal Regulations.
United States Code Citations
Cited by 10 provisions in release 119-102.
Citations to 26 U.S.C. § 45Z as a whole
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(D) The credit determined under this paragraph with respect to any gallon of fuel shall be in addition to any credit determined under section 45Z with respect to such gallon of fuel.
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(1) Every person required by the Secretary to register under this section with respect to the tax imposed by section 4041(a) or 4081, every person producing or importing biodiesel (as defined in section 40A(d)(1)) or alcohol (as defined in section 6426(b)(4)(A)), every person producing or importing sustainable aviation fuel (as defined in section 40B), every person producing a fuel eligible for the clean fuel production credit (pursuant to section 45Z), and every person producing second generation biofuel (as defined in section 40(b)(6)(E)) shall register with the Secretary at such time, in such form and manner, and subject to such terms and conditions, as the Secretary may by regulations prescribe. A registration under this section may be used only in accordance with regulations prescribed under this section.
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(4) With respect to any gallon of sustainable aviation fuel in a qualified mixture, this subsection shall not apply to any such gallon for which a credit under section 45Z is allowable (as determined without regard to subsection (a)(1)(A) of such section).
Citations to §45Z(a)
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(40) the clean fuel production credit determined under section 45Z(a), plus
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(9) The clean fuel production credit determined under section 45Z(a).
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(viii) The clean fuel production credit determined under section 45Z(a).
Citations to §45Z(a)(1)(A)
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(4) With respect to any gallon of sustainable aviation fuel in a qualified mixture, this subsection shall not apply to any such gallon for which a credit under section 45Z is allowable (as determined without regard to subsection (a)(1)(A) of such section).
Citations to §45Z(d)(5)
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(C) transportation fuel (as defined in section 45Z(d)(5)).
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(iv) Any transportation fuel (as defined in section 45Z(d)(5)).
Citations to §45Z(f)(1)(A)(iii)
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(B) For purposes of this paragraph, the term “qualified agri-biodiesel production” means any agri-biodiesel which is produced by an eligible small agri-biodiesel producer in a manner which complies with the requirements under section 45Z(f)(1)(A)(iii), and which during the taxable year—(i) is sold by such producer to another person—(I) for use by such other person in the production of a qualified biodiesel mixture in such other person’s trade or business (other than casual off-farm production),(II) for use by such other person as a fuel in a trade or business, or(III) who sells such agri-biodiesel at retail to another person and places such agri-biodiesel in the fuel tank of such other person, or(ii) is used or sold by such producer for any purpose described in clause (i).