Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Single and Joint Filers With No Dependents
Request for Taxpayer Identification Number (TIN) and Certification
Application for Automatic Extension of Time
Miscellaneous Income


Individual Tax Return
Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Request for Transcript of Tax Return

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

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:

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