### Question
What is the definition of qualified refinery?


### Answer
The definition of **qualified refinery** is as follows in *26 U.S.C. § 179C*:

> any refinery located in the United States which is designed to serve the primary purpose of processing liquid fuel from crude oil or qualified fuels (as defined in section 45K(c))

#### Citation:
  - *26 U.S.C. § 179C*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

