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

Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines(p83)

rule
You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use.