324110 — Petroleum Refineries
Description
This 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.
Overview Facts
| NAICS Code | 324110 |
|---|---|
| Industry Title | Petroleum Refineries |
| SBA Size Standard | 1,500 employees |
| IRS PBA Code | 324110 (exact match) |
| Sectors Hierarchy | Sector 31-33 → 324 → 3241 |
| Source / Verified | US Census 2022 NAICS Manual / 2026-06-28 |
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 2911 - Petroleum Refining (via SIC1987:2911→NAICS1997:32411→2002:324110→2007:324110→2012:324110→2017:324110→2022:324110)
Related Resources & Compliance Guides
Further regulatory reference links for NAICS code 324110:
- Sector 31-33 Directory Hub — List of related industries in the Manufacturing sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- SBA Size Standards Guide — Complete rules and averaging periods for small business classifications.
- Calculating Annual Receipts Guide — Detailed worked example of revenue calculation rules.
- IRS Principal Business Activity Guide — How NAICS codes map to corporate and entity tax filings.
Related Industries in 3241
Frequently Asked Questions (FAQ)
Is 324110 a valid 2022 NAICS code?
NAICS 324110 is 'Petroleum Refineries', a 2022 U.S. national industry under Sector 31-33 (Manufacturing); the SBA small-business size standard is 1,500 employees.
What is the SBA size standard for NAICS 324110?
The SBA small business size standard for NAICS 324110 is 1,500 employees (based on employees).
What is the legacy SIC code mapping for 324110?
NAICS code 324110 maps to the legacy 1987 SIC codes: 2911 - Petroleum Refining.