Administrator, shall determine whether emissions of greenhouse gases from covered fuels exceeded the emissions reduction target for the preceding calendar year. The Secretary shall make such determination using the same greenhouse gas accounting method as was used to determine the greenhouse gas emissions in the Inventory of U.S. Greenhouse Gas Emissions and Sinks: 1990–2017 published by the Environmental Protection Agency in April of 2019. 4694. Fee on fluorinated greenhouse gases (a) Fluorinated gas fee A fee is hereby imposed upon any fluorinated greenhouse gas which is required to be reported under part 98 of title 40, Code of Federal Regulations. (b) Amount The fee to be paid by the covered entity required to so report shall be an amount equal to— (1) the total amount, in metric tons of CO 2 -e, of emitted fluorinated greenhouse gases (or, in the case of a supplier, emissions that would result determined under the rules of such part), multiplied by (2) an amount equal to 20 percent of the carbon fee rate in effect under section 4692(c)(1) for the calendar year of such emission. (c) Administrative authority The Secretary, in consultation with the Administrator, shall prescribe such regulations, and other guidance, to assess and collect the carbon fee imposed by this section, including— (1) requirements for the quarterly payment of such fees, and (2) rules to ensure that no covered fuel has the carbon fee or the carbon border fee adjustment imposed upon it more than once. 4695. Carbon capture refunds (a) In general The Secretary, in consultation with the Administrator and the heads of other relevant Federal agencies, shall prescribe regulations for providing payments to any person which captures qualified carbon oxide (as defined in subsection (c) of section 45Q) which is— (1) disposed of by such person in secure geological storage, as described in subsection (f)(2) of such section, (2) used by such person as a tertiary injectant in a qualified enhanced oil or natural gas recovery project (as defined in