### Question
Can you define what United States refinery means?


### Answer
**United States refinery** is defined as the following in *26 U.S.C. § 4612*:

> any facility in the United States at which crude oil is refined

#### Citation:
  - *26 U.S.C. § 4612*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 38-ENVIRONMENTAL TAXES > Subchapter A-Tax on Petroleum**

