(1) Administrator The term Administrator means the Administrator of the Environmental Protection Agency. (2) Carbon permit The term carbon permit means a carbon permit established by the Secretary under section 9902(a). (3) Covered entity The term covered entity means— (A) in the case of crude oil— (i) a refinery operating in the United States which is designed to serve the primary purpose of processing liquid fuel from crude oil, and (ii) any importer of any petroleum or petroleum product (not including crude oil) into the United States, (B) in the case of coal— (i) any coal mine operating in the United States, and (ii) any importer of coal into the United States, and (C) in the case of natural gas— (i) any person required to submit a report to the Energy Information Agency on Form 176 by reason of delivering natural gas to an end user, and (ii) any natural gas processor not described in clause (i) with respect to sales of natural gas in the United States. (4) Covered fuel The term covered fuel means crude oil, natural gas, coal, or any other product derived therefrom for use as a combustible fuel offered for sale in United States markets. (5) Crude oil The term crude oil includes crude oil condensates, natural gasoline, shale oil, any bitumen or bituminous mixture, any oil derived from a bitumen or bituminous mixture, and any oil derived from kerogen-bearing sources. (6) Fair market value The term fair market value means the average auction price for carbon permits during the 4 quarters immediately preceding a failure to surrender, when required under section 9904, the required number of carbon permits under such section. (7) State The term State means the several States, the District of Columbia, the Commonwealth of Puerto Rico, the United States Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, and any other commonwealth, territory, or possession of the United States. (8) Vintage year The term vintage year means the calendar year for which a carbon permit is established