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There is tons of info in this book:
http://biodieselbasics.com/catalog/product_info.php?products_id=30&osCsid=43dc2fd7178cdd3dd07f13ef2583f58a
I dont have my copy in front of me, there's ton of info about incentives in there. I will dig it up and post some of the specifics tomorrow.
His understanding is not 100% accurate. They only sell B99.9 to collect on a tax incentive that only goes to "biodiesel blends", even when they have negligable amounts of diesel. The incentive is worded that the fuel blender gets 0.01$ per percent biodiesel made from virgin oilstock, and 0.005...