IRS Logo
Print - Click this link to Print this page

Refinery Control Number (RCN)/ Refinery Location Directory

A refiner is defined as any person who owns, operates, or otherwise controls a refinery.

A refinery is a facility used to produce taxable fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons and from which taxable fuel may be removed by pipeline, by vessel, or at a rack. However, the term does not include a facility where only blended fuel or gasohol (as defined in section 48.4081-6(b)(2)), and no other type of taxable fuel, is produced. For this purpose blended fuel is any mixture that, if produced outside the bulk transfer/terminal system, would be blended taxable fuel.

Registered carriers and position holders can use the Refinery Control Locations Directory to determine if a refinery is registered as part of the taxable fuel bulk delivery system. This directory is also valuable to purchasers who wish to identify a supply source in a specific geographical area. Refineries are listed numerically by the refinery number. If you do not know the refinery number, scan the directory to locate the state that correlates to your geographic area.

To locate a registered refinery, download the entire current-month RCN database using the links below:


Rate the Small Business and Self-Employed Website

Page Last Reviewed or Updated: 16-Oct-2014