(1) Every dealer shall maintain all records necessary to support their CNG or LPG tax returns. The records must account for all changes to CNG or LPG and must include:

(a) A record of fuel receipts together with invoices, bills of lading, and other documents relative to the acquisition of fuel; and

(b) A record of fuel disbursements together with the invoices, as well as bills of lading and other documents relative to the disbursements of fuel.