(1) The department of transportation reserves the right to demand from a person claiming a refund under the provisions of 15-70-221 through 15-70-226, and 15-70-356 through 15-70-365, MCA, that positive proof be submitted of the exact amount of the loss and facts indicating the gasoline, special fuel, or aviation fuel was never used on the highway or in the air. In offering this proof, the following procedures must be strictly adhered to by the person claiming the refund:

(a) The claim for refund must accompany the original invoice covering the purchase of gasoline, special fuel, or aviation fuel.

(b) A notarized statement citing the circumstances covering the loss and how the amount of gasoline, special fuel, or aviation fuel lost was determined.

(c) Substantiating records must be available to reveal and account for the amount of gasoline, special fuel, or aviation fuel lost.

(d) Affidavits from individuals witnessing or involved in the loss of gasoline, special fuel, or aviation fuel must be obtained and available to the department.

(2) The distributor may not claim a refund for the petroleum cleanup fee.