Item 4. CONTROLS AND PROCEDURES

**(a)**Evaluation of disclosure controls and procedures.

Our management has evaluated, with the participation of our principal executive officer and principal financial officer, the effectiveness of our disclosure controls and procedures (as defined in Rule 13a-15(e) under the Securities Exchange Act of 1934) as of the end of the period covered by this report, and has concluded that our disclosure controls and procedures were effective as of September 30, 2023.

**(b)**Changes in internal control over financial reporting.

There has been no change in our internal control over financial reporting that occurred during our last fiscal quarter that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

PART II – OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

The information below describes new proceedings or material developments in proceedings that we previously reported in our annual reports on Form 10-K for the years ended December 31, 2022 and December 31, 2021, and that we originally reported in our quarterly report on Form 10-Q for the quarter ended March 31, 2021.

Environmental Enforcement Matters

We are reporting the following proceedings to comply with SEC regulations, which require us to disclose certain information about proceedings arising under federal, state, or local provisions regulating the discharge of materials into the environment or primarily for the purpose of protecting the environment if a governmental authority is a party to such proceeding and we reasonably believe that such proceeding will result in monetary sanctions that exceed a specified threshold. Pursuant to SEC regulations, we use a threshold of $1 million for purposes of determining whether disclosure of any such proceedings is required. We believe proceedings less than this threshold are not material to our business and financial condition.

Bay Area Air Quality Management District (BAAQMD) (Benicia Refinery). We originally reported in our quarterly report on Form 10-Q for the quarter ended March 31, 2021, that we received a Notice of Violation (NOV) from the BAAQMD on March 21, 2019, related to atmospheric emissions of hydrogen commingled with non-methane organic compounds at our Benicia Refinery (the 2019 Atmospheric Emissions NOV), as that was the first quarter in which it became reportable. On December 1, 2020, we received an NOV from the BAAQMD related to pressure relief devices in the Benicia Refinery’s Hydrogen Unit (the 2020 Pressure Relief Device NOV), which we now reasonably believe will result in penalties that are in excess of $1 million. On June 17, 2021, October 11, 2021, and January 26, 2022, we also received certain other compliance related NOVs related to the 2019 Atmospheric Emissions NOV and the 2020 Pressure Relief Device NOV, which we now reasonably believe will result in penalties that are in excess of $1 million. We are in discussion with the BAAQMD with respect to the foregoing, but it is too early to predict the ultimate outcome thereof.

BAAQMD (Benicia Refinery). We are also currently in the process of working with the BAAQMD to resolve several other NOVs issued by the BAAQMD to our Benicia Refinery in 2020 and 2019, which primarily relate to various emissions and related compliance issues, which we now reasonably believe will result in penalties that are in excess of $1 million.