(1) Every special fuel permit holder must maintain a complete stock summary of the gallons of special fuel handled each month reflecting inventories, receipts including direct purchases into vehicles, use, sales, other disbursements, and loss or gain. The stock summary must support physical inventories of bulk storage tanks taken at the close of each calendar month, a record of the special fuel receipts with invoices, and a record of the special fuel disbursements.

(2) Where a special fuel user maintains bulk storage fuels, an accounting of fuel withdrawals from bulk storage facilities determined by the use of meters or other accurate measuring devices and recorded on invoices or other daily record of own use, must be maintained. A numbered invoice may be issued or an entry on a daily record of own use must be made at the time of each fuel disbursement from bulk storage disclosing:

(a) The location of the storage facility where the fuel is withdrawn;

(b) The date of disbursement;

(c) The number of gallons withdrawn;

(d) The opening and closing meter readings or other means of determining the quantity withdrawn; and

(e) The special fuel vehicle permit identification number and/or the unit numbers if the fuel is delivered into the fuel supply tank of the special fuel user's own vehicle; or

(f) The purpose of the withdrawal if the fuel is withdrawn for the special fuel user but is not delivered into the special fuel user's motor vehicle.

(3) A special fuel user who is subject to 15-70-302, MCA, is exempt from the above provisions if the special fuel user uses fuel on which state fuel tax has been paid and if the special fuel user does not request a motor fuel tax refund.