Law360 (June 29, 2021, 8:02 PM EDT) — Gasoline blends that use butane don’t qualify for a tax credit available to alternative fuel mixtures, the Seventh Circuit said Tuesday, affirming a lower court’s rejection of energy company U.S. Venture’s refund claim for more than $33 million.

A three-judge panel determined that U.S. Venture Inc.’s gasoline mixtures blend two taxable fuels and do not qualify for the alternative fuel mixture tax credit available under Internal Revenue Code Section 6426(e), according to the opinion. The appeals court sided with a Wisconsin federal court that denied the company’s refund claims.

“Adding one taxable fuel to another taxable fuel does not result in a…