For each virtual currency transaction at a licensee's virtual currency kiosk, the licensee shall provide a user with a receipt that:

1. (1) Complies with the requirements of § 51A-17-96;
2. (2) Is available to the user both electronically and in paper form; and

3. (3) Contains:

   1. (a) A description of the type, value, and precise time of the transaction;
   2. (b) A list of each applicable virtual currency address, together with any unique identifiers used to permanently reference transactions on distributed ledgers;
   3. (c) The exchange rate, to United States dollars;
   4. (d) A statement of the refund policy pursuant to § 51A-18-7; and
   5. (e) A full listing of all fees and charges applied to the transaction.

Source: SL 2026, ch 193 , § 5.