and storage (A) In general In the case of a person who— (i) uses any coal, petroleum product, or natural gas for which a fee has been imposed under subsection (a)(1) in a manner which results in the emission of qualified carbon dioxide, (ii) captures the resulting emitted qualified carbon dioxide at a qualified facility, and (iii) (I) disposes of such qualified carbon dioxide in secure storage, or (II) utilizes such qualified carbon dioxide in a manner provided in subparagraph (D), there shall be allowed a refund, in the same manner as if it were an overpayment of the fee imposed by such subsection, to such person in the amount determined under subparagraph (B). (B) Amount of refund The amount of the refund under this subparagraph is an amount equal to the product of— (i) the applicable amount under subsection (b) for the calendar year in which such qualified carbon dioxide was captured and disposed or utilized, and (ii) the adjusted tons of qualified carbon dioxide captured and disposed or utilized. (C) Adjusted total tons For purposes of subparagraph (B), the adjusted tons of qualified carbon dioxide captured and disposed or utilized shall be the total tons of qualified carbon dioxide captured and disposed or utilized reduced by the amount of any anticipated leakage of carbon dioxide into the atmosphere due to imperfect storage technology or otherwise, as determined by the Secretary in consultation with the Administrator of the Environmental Protection Agency. (D) Requirements (i) In general Any refund under subparagraph (A) shall apply only with respect to qualified carbon dioxide that has been captured and disposed or utilized within the United States. (ii) Disposal and secure storage (I) Secure storage The Secretary, in consultation with the Administrator of the Environmental Protection Agency and the Secretary of Energy, shall establish regulations similar to the regulations under section 45Q(f)(2) for determining adequate security measures for the secure storage of qualified carbon dioxide for purposes of