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IRS.gov Website
Publication 225
taxmap/pubs/p225-066.htm#en_us_publink1000218867

Fuels Used for Household Use or Other Than as a Fuel(p82)

rule
You may be eligible to claim a credit or refund for the excise tax on undyed kerosene used for home use or used other than as a fuel. This applies to undyed kerosene you purchased and used in your home for heating, lighting, and cooking. Home use is considered a use other than as a fuel in a propulsion engine. It is not considered an off-highway business use.