(1) Any person, other than a licensed distributor, who sells and delivers gasoline or special fuel to a purchaser on which a refund may be claimed, must issue an original invoice at the time of delivery, showing the number of gallons delivered.  Each invoice issued must be an original invoice.  Only one original invoice may be issued for each delivery.  In addition to these requirements, each invoice must contain or show the following:

(a) name and address of seller;

(b) name of purchaser;

(c) complete date of delivery or purchase;

(d) type of fuel;

(e) number of gallons or liters purchased;

(f) price per gallon or liter, or total amount of sale;

(g) unit number of the vehicle; and/or

(h) identification of the equipment or bulk storage that the gasoline or special fuel is placed into if it is fueled by other than a cardlock.  Examples include, but are not limited to, fuel cans, slip tanks, tractors or bobcats.

(2) Any person who requests a refund or credit of motor fuel tax must have evidence that the Montana motor fuel tax was included in the total fuel price paid.