Green Palms in Bone County, San Andreas.
Green Palms is a large oil refinery found in Grand Theft Auto: San Andreas, and is located immediately west of Octane Springs in Bone County, San Andreas. It is comprised of large, slender smoke stacks and round storage tanks, which can be easily seen from the nearby tracks of the Brown Streak Railroad. To the west of Green Palms is the Lil' Probe'Inn, and to the southwest is the town of Fort Carson. Directly to the north is Area 69.
The Green Palms may be based on the real-life Eagle Springs Oil Refinery in Nevada.
There has been much speculation surrounding Green Palms after the The Truth, in a mission, says that "... and the only reason we've been in a cold war for the past forty five years was because snake-headed aliens run the oil business"; however, this is most likely pure speculation. This may be a reference to the TV series The X-Files, where a sentient alien virus that looked a lot like oil could infiltrate human beings and take control of their bodies.
This refinery is most likely where Tosser, Gasso, Going and Xoomer refine their fuel prior to selling.