In the main, I agree with Ken, as long as "any" is broadly defined.  I've attached a 1921 list of refineries from the trade journal Oildom, as it might provide some insights about refinery locations -- at least for pre-WWII modelers.

When I first started digging into this topic several years ago, I was surprised to learn that New England actually had a half dozen or so refineries -- two in Providence, the remainder in Mass.  They were all located so as to receive crude by boat, as there no pipelines in New England.  They are long gone now, but I have never tried to track down their dates of closure, except that I know that the Fall River facility was converted to a terminal  by Shell in 1929.
--
Dave Parker
Swall Meadows, CA