### 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)), 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**

