{"iri":"https://lexicon.financial/ext/uscode/us/usc/t26/s40A/e/1","label":"eligible small agri-biodiesel producer","definition":"The term “eligible small agri-biodiesel producer” means a person who, at all times during the taxable year, has a productive capacity for agri-biodiesel not in excess of 60,000,000 gallons.","license":"https://www.usa.gov/government-copyright","source":"tax","source_url":"https://uscode.house.gov/browse/prelim@title26"}