A. A vendor of use fuel, the use of which is taxable under this article, who sells and delivers the use fuel into a fuel tank shall give the user a receipt for the use fuel. The receipt shall include the following:

1. 1. The date of purchase.
2. 2. The seller's name and address.
3. 3. The number of gallons purchased.
4. 4. The type of fuel purchased.
5. 5. The price per gallon of the fuel.
6. 6. The rate of tax paid.
7. 7. Other information required by the director.

B. A person who is the owner of use fuel that is contained in bulk storage and who permits the fuel to be delivered into the fuel tank of a motor vehicle for which the person is not the owner or lessee:

1. 1. Is presumed to be a vendor of use fuel.
2. 2. Shall comply with the requirements in this article for vendors of use fuel.