the tax imposed by this section. Emissions that are used for enhanced oil recovery shall be entitled for such refund provided that these emissions meet all of the criteria applicable to other emissions that qualify for such refund. (B) Rule The Secretary shall establish by rule the procedures by which to apply for such refunds and such refunds shall be paid within six months of the Secretary receiving an approvable application. (C) Time of refund The Secretary may not refund any amounts under this paragraph until such time as the Secretary has published the regulations described in section 45Q(d)(2). 9902. Imposition of tax on greenhouse gas emissions from certain industrial processes (a) In general There is hereby imposed a tax on industrial process greenhouse gas emissions by certain source categories. (b) List of source categories (1) Initial list The Congress establishes for purposes of this section a list of source categories subject to this section as follows: (A) Iron and steel production and metallurgical coke production. (B) Underground coal mining. (C) Coal preparation and processing plants. (D) Refineries. (E) Cement production. (F) Petrochemical production. (G) Lime production. (H) Ammonia production. (I) Aluminum production. (J) Soda ash production. (K) Ferroalloy production. (L) Phosphoric acid production. (M) Glass production. (N) Zinc production. (O) Lead production. (P) Magnesium production and processing. (Q) Nitric acid production. (R) Adipic acid production. (S) Semiconductor manufacture. (T) Electrical transmission and distribution. (2) Revision of the List The Administrator shall review the list of source categories established by this subsection not less than once every five years to determine if they should continue to be listed and publish the results of that review. The Administrator may, if appropriate, add any source categories to this list by rule. (3) Removal of a Source Category from the List The Administrator may remove a source category from this list only if— (A) the total