ARM 18.10.404. SELLER INVOICES

(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.