metric tons of carbon dioxide equivalent. (ix) The total emissions through calendar year 2029 are 41,300 million metric tons of carbon dioxide equivalent. (x) The total emissions through calendar year 2030 are 45,500 million metric tons of carbon dioxide equivalent. (xi) The total emissions through calendar year 2031 are 49,700 million metric tons of carbon dioxide equivalent. (c) By Whom Paid The tax imposed by subsection (a) shall be paid by the owner of the fossil fuel at the point of taxation. (d) Point of Taxation (1) For fossil fuels produced within the United States, the point of taxation shall be— (A) for coal, the mine mouth or, for washed coal, the exit from the coal preparation and processing plant, (B) for petroleum products, the exit point from the refinery, and (C) for natural gas, the exit from the gas processing plant or, for natural gas that is not treated at a gas processing plant, the point of sale to the person who combusts the gas or incorporates it into a product that is not intended for combustion. (2) For any fossil fuel imported into the United States, the point of taxation shall be the point at which it first enters the United States. (e) Exemptions (1) Exemption for Noncombustive uses (A) Refund for reduction or elimination of emissions Any manufacturer of a product that incorporates a fossil fuel that has been taxed under this section who can demonstrate to the Secretary that the fossil fuel has been transformed via the manufacture of the product so that the fossil fuel’s emissions will be reduced or eliminated over the product’s lifetime shall be entitled to a refund of the tax paid under this section on the proportion of the emissions reduced thereby, as determined by the Secretary. (B) Rule The Secretary, in consultation with the 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