qualified refinery
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 179C — for purposes of this section (2 versions over time)
For purposes of this section, the term “qualified refinery” means 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.