26 U.S.C. § 6435

1. (a)If a person establishes to the satisfaction of the Secretary that such person meets the requirements of subsection (b) with respect to diesel fuel or kerosene, then the Secretary shall pay to such person an amount (without interest) equal to the tax described in subsection (b)(2)(A) with respect to such diesel fuel or kerosene.
2. (b)
   1. (1)A person meets the requirements of this subsection with respect to diesel fuel or kerosene if such person removes from a terminal eligible indelibly dyed diesel fuel or kerosene.
   2. (2)The term “eligible indelibly dyed diesel fuel or kerosene” means diesel fuel or kerosene—
      1. (A)with respect to which a tax under section 4081 was previously paid (and not credited or refunded), and
      2. (B)which is exempt from taxation under section 4082(a).
3. (c)For civil penalty for excessive claims under this section, see section 6675.