(1) Every special fuel user subject to 15-70-302, MCA, must maintain a record of all trips made by each vehicle in connection with the special fuel used.   Operating records must detail the date and points of beginning and ending of each one way trip; proper designation of highways of operation; total miles traveled; miles traveled in each state; and a complete listing of all purchases of special fuel into vehicles showing quantity, date and location received during each trip.   The average miles per gallon (ampg) of each vehicle must also be determined.   All operating information must be compiled separately for each vehicle during the calendar month.

(2) Supporting documents, such as bills of lading, time sheets, driver's trip logs, manifests, weight or scale tickets, odometer readings, and revenue records, must be retained for audit purposes.

(3) Every special fuel user subject to 15-70-302, MCA, operating a vehicle equipped with an apparatus which permits the consumption of special fuel must maintain a record, including invoices of all special fuel used and placed into the special fuel supply tank of each vehicle.