### Exhibit 31.1

### Certification under Rule 13a-14(a)/15d-14(a) of

### Rick L. Hurt, Secretary, Treasurer, Director

I, Rick L. Hurt, certify that:

1. I have reviewed this annual report Form 10-KSB of
Intermountain Refining Co., Inc.;
2. Based on my knowledge, this report does not contain any
untrue statement of material fact or omit to state a material fact necessary to
make the statements made, in light of the circumstances under which such
statements were made, not misleading with respect to the period covered by this
report;
3. Based on my knowledge, the financial statements, and other
financial information included in this report, fairly present in all material
respects the financial condition, results of operations and cash flows of
Intermountain as of, and for, the periods presented in this
report;
4. Intermountain's other certifying officer(s) and I are
responsible for establishing and maintaining disclosure controls and procedures
(as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for Intermountain and
have:
  Designed such disclosure controls and procedures, or caused
such disclosure controls and procedures to be designed under our supervision, to
ensure that material information relating to Intermountain is made known to us
by others within Intermountain, particularly during the period in which this
report is being reported;
    Evaluated the effectiveness of Intermountain's disclosure
controls and procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures, as of the end of the
period covered by this report based on such evaluation;
and
    Disclosed in this report any change in Intermountain's
internal control over financial reporting that occurred during Intermountain's
fourth fiscal quarter that has materially affected, or is reasonably likely to
materially affect, Intermountain's control over financial reporting;
and
5. Designed such disclosure controls and procedures, or caused
such disclosure controls and procedures to be designed under our supervision, to
ensure that material information relating to Intermountain is made known to us
by others within Intermountain, particularly during the period in which this
report is being reported;
6. Evaluated the effectiveness of Intermountain's disclosure
controls and procedures and presented in this report our conclusions about the
effectiveness of the disclosure controls and procedures, as of the end of the
period covered by this report based on such evaluation;
and
7. Disclosed in this report any change in Intermountain's
internal control over financial reporting that occurred during Intermountain's
fourth fiscal quarter that has materially affected, or is reasonably likely to
materially affect, Intermountain's control over financial reporting;
and
8. Intermountain's other certifying officer and I have
disclosed, based on most recent evaluation of internal control over financial
reporting, to Intermountain's auditors and Intermountain's board of
directors:
  All significant deficiencies and material weaknesses in the
design or operation of internal control over financial reporting which are
reasonably likely to adversely affect Intermountain's ability to record,
process, summarize and report financial information; and
    Any fraud, whether or not material, that involves management
or other employees who have a significant role in Intermountain's internal
control over financial reporting.
9. All significant deficiencies and material weaknesses in the
design or operation of internal control over financial reporting which are
reasonably likely to adversely affect Intermountain's ability to record,
process, summarize and report financial information; and
10. Any fraud, whether or not material, that involves management
or other employees who have a significant role in Intermountain's internal
control over financial reporting.

Date:
February 15, 2006/s/ Rick L.
Hurt________Rick L. Hurt, Treasurer, Secretary,
Director