(1) Any invoice, receipt or statement used to support any special fuel user's records must contain the following:

(a) name and address of seller;

(b) name of purchaser;

(c) the date of sale and type of fuel;

(d) special fuel must be identified as either clear, undyed or dyed;

(e) gallons or liters invoiced;

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

(g) identification of the vehicle or equipment into which the special fuel is placed; and

(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.