### Question
How is the term domestic crude oil defined?


### Answer
The term **domestic crude oil** is defined in *26 U.S.C. § 4612* as the following:

> any crude oil produced from a well located in the United States

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

