324110  Petroleum Refineries 

This U.S. industry comprises establishments primarily engaged in refining
crude petroleum into refined petroleum. Petroleum refining involves one
or more of the following activities: (1) fractionation; (2) straight
distillation of crude oil; and (3) cracking.

The data published with NAICS code 324110 include the following
SIC industry:

2911 Petroleum refining