26 U.S.C. § 6435 — Dyed fuel

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