alcohol fuel mixture
(3) Alcohol fuel mixture For purposes of this subsection, the term “alcohol fuel mixture” means a mixture of alcohol and a taxable fuel 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. 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.