ARM 18.15.402

18.9.303 FILING INVOICES (1) No altered or corrected invoice will be accepted for refund purposes when errors occur. The original invoice must not be altered or corrected but must be voided and a new original invoice issued. All altered or corrected invoices must be marked void and retained by the seller for a period of at least three years from date issued. (2) Each licensed seller is required to file for approval a completed sample set of invoices that will be issued covering sales to refund applicants. A sample invoice must be filed annually regardless if the invoice changed.