after being increased under subparagraph (A), is not a multiple of $0.50, such dollar amount shall be rounded to the next lowest multiple of $0.01. (c) Fractional part of barrel In the case of a fraction of a barrel, the tax imposed by subsection (a) shall be the same fraction of the amount of such tax imposed on the whole barrel. 5897. Definitions and special rules (a) Definitions For purposes of this chapter— (1) Covered taxpayer (A) In general The term covered taxpayer means, with respect to any calendar quarter, any taxpayer if— (i) the average daily number of barrels of taxable crude oil extracted and imported by the taxpayer for calendar year 2019 exceeded 300,000 barrels, or (ii) the average daily number of barrels of taxable crude oil extracted and imported by the taxpayer for the calendar quarter exceeds 300,000. (B) Aggregation rules All persons treated as a single employer under subsection (a) or (b) of section 52 or subsection (m) or (o) of section 414 shall be treated as one person for purposes of paragraph (1). (2) Taxable crude oil The term taxable crude oil includes crude oil, crude oil condensates, and natural gasoline. (3) Barrel The term barrel means 42 United States gallons. (4) United States The term United States has the same meaning given such term under section 4612. (b) Withholding and deposit of tax The Secretary shall provide such rules as are necessary for the withholding and deposit of the tax imposed under section 5896 on any taxable crude oil. (c) Records and information Each taxpayer liable for tax under section 5896 shall keep such records, make such returns, and furnish such information (to the Secretary and to other persons having an interest in the taxable crude oil) with respect to such oil as the Secretary may by regulations prescribe. (d) Return of windfall profit tax The Secretary shall provide for the filing and the time of such filing of the return of the tax imposed under section 5896. (e) Regulations The Secretary shall prescribe such regulations as may be necessary or