Quarterly report pursuant to Section 13 or 15(d)

ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)

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ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)
1 Months Ended 3 Months Ended
Mar. 26, 2021
May 31, 2020
Mar. 31, 2021
Mar. 31, 2020
Mar. 25, 2021
Dec. 31, 2020
Capitalization of pre-acquisition costs     $ 3,200,000      
Stock based compensation     $ 102,000 $ 25,614    
Reverse Stock Split On March 26, 2021, the Company effected a one-for-ten reverse stock split.          
Common Stock, Shares Outstanding 35,850,089   37,438,668   358,499,606 35,850,089
Bakersfield Refinery            
Financing for retrofit   $ 365,000,000        
Office Equipment | Minimum            
Property, Plant and Equipment, Useful Life     3 years      
Office Equipment | Maximum            
Property, Plant and Equipment, Useful Life     5 years      
Refinery Assets and Buildings | Minimum            
Property, Plant and Equipment, Useful Life     5 years      
Refinery Assets and Buildings | Maximum            
Property, Plant and Equipment, Useful Life     25 years