You are spot on if you think the oil refineries and producers will pay taxes out of profits..... if they did ... think of the negative effect on the fundamentals of their business..... they will just pass it on to consumers.... way to go HILBAMA.
States such as FL or CA that dont allow drilling should be subject to a federal tax for not using their natural resources for the good of the country.
while no NEW refineries have been built capacity has increased, just not enough to keep pace with demand.