If motor fuel is used in a vehicle registered for highway use with the Kansas Department of Revenue, but is used for non-highway purposes only, is it eligible for a refund of motor fuel taxes paid?

K.S.A. 79-3453 provides that a claim for refund may be made for taxes paid on any motor fuel used for any purpose other than operation or propulsion of motor vehicles on the public highways. It is presumed that all fuel in a vehicle registered for use on the highways of the State of Kansas is used for operating or propelling such vehicle on the highways. The Department of Revenue will not trace which fuel was or is used. Therefore, the claimant must clearly and positively show that the fuel in question is used for only non-highway purposes.