Administrator, shall establish by rule the criteria and process by which product manufacturers can demonstrate that the conditions in subparagraph (A) have been satisfied. (C) Publication of regulations The Secretary shall publish the regulations required by this subsection no later than one year prior to the start of the calendar year referred to in section 9901(b)(2)(A). The Secretary may not collect the tax imposed by this section for any calendar year that begins less than one year after the regulations are published. (2) Exemption for Carbon Capture and Storage (A) Refund for sequesters Any person who sequesters greenhouse gas emissions resulting from the combustion of fossil fuel that has passed through a point of taxation shall be entitled to a refund of 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. No refund shall be recognized for any amount of greenhouse gas which has been credited under section 45Q. (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). (3) Report to congress The Secretary shall, by January 1st of each calendar year, report the total amount of refunds awarded in the previous fiscal year under this subsection and shall include, as appropriate, the amounts refunded under paragraphs (1) and (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