authority (a) In general The Secretary in consultation with the Administrator shall prescribe such regulations, and other guidance, as may be necessary to carry out the purposes of this subtitle and assess and collect the carbon fee imposed by section 9902. (b) Specifically Such regulations and guidance shall include— (1) the identification of an effective point in the production, distribution, or use of a covered fuel for collecting such carbon fee, in such a manner so as to minimize administrative burden and maximize the extent to which full fuel cycle greenhouse gas emissions from covered fuels have the carbon fee levied upon them, (2) the identification of covered entities which shall be liable for the payment of the carbon fee, (3) requirements for the monthly payment of such fees, (4) as may be necessary or convenient, rules for distinguishing between different types of covered fuels, (5) as may be necessary or convenient, rules for distinguishing between a covered fuel’s greenhouse gas content and its upstream greenhouse gas emissions, (6) rules to ensure that no covered fuel has the carbon fee or carbon border fee adjustment imposed upon it more than once, and (7) rules to ensure that the domestic implementation of the carbon fee coordinate with the implementation of the carbon border fee adjustment of chapter 102. 102 Carbon Border Fee Adjustment Sec. 9908. Carbon border fee adjustment. Sec. 9909. Administration of the carbon border fee adjustment. Sec. 9910. Allocation of carbon border fee adjustment revenues. Sec. 9911. Treaties and international negotiations. 9908. Carbon border fee adjustment (a) In general The fees imposed by, and refunds allowed under, this section shall be referred to as the carbon border fee adjustment . (b) Purpose The purpose of the carbon border fee adjustment is to protect animal, plant, and human life and health, to conserve exhaustible natural resources by preventing carbon leakage, and to facilitate the creation of international agreements. (c) Imports to the united