1. (1) Any person, who sells and delivers gasoline or special fuel to a purchaser on which a refund may be claimed, must issue an invoice at the time of delivery. Only one invoice may be issued for each delivery. If all information is not provided on the invoice at the time of delivery, the applicant may provide a copy of the corresponding billing statement with the invoice that supports the missing information. Each invoice and accompanying billing statement collectively must contain or show the following:

   1. (a) name and address of seller;
   2. (b) name or account number of purchaser;
   3. (c) complete date of delivery or purchase;
   4. (d) type of fuel;
   5. (e) number of gallons or liters purchased;
   6. (f) price per gallon or liter, or total amount of sale;
   7. (g) unit number of the vehicle; and/or
   8. (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. (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.

Authorizing statute(s): 15-70-104, MCA

Implementing statute(s): 15-70-411, 15-70-412, 15-70-426, MCA

History: Eff. 12/31/72; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1996 MAR p. 913, Eff. 4/5/96; AMD, 2001 MAR p. 2143, Eff. 10/26/01; AMD, 2004 MAR p. 2278, Eff. 9/24/04; TRANS & AMD from ARM 18.9.302, 2016 MAR p. 1849, Eff. 10/15/16; AMD, 2020 MAR p. 2238, Eff. 12/12/20.