Priv. Ltr. Rul. 201042018 (Jul. 14, 2010)

(Black Liquor qualifies as cellulosic biofuel under I.R.C. Sec. 40(b) which entitles the producer to claim the biofuel producer credit; note – Health Care Act statutorily specifies that Black Liquor does not qualify for the cellulosic biofuel producer tax credit).