### Question
How does Computation of Taxable Income define qualified refinery?


### Answer
Under *26 U.S.C. § 179C*, **qualified refinery** is defined as:

> 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)), or directly from shale or tar sands

#### 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**

