Nonhighway use motor vehicle fuels must be placed into a container with a capacity of 40 gallons or more marked with the words Tax-Credit Gasoline or Nonhighway Use Motor Vehicle Fuels. If it is not delivered to the premises of the qualified purchaser, the container must also have the name of the qualified purchaser. Invoices. The seller must issue an original invoice containing the following information:

• A serial number. The serial number cannot be repeated during the calendar year;
• Sellers name and address. This information may be printed or stamped on each invoice;
• Purchasers name and address;
• Date of sale;
• Delivery date;
• Place of delivery, if other than purchasers address;
• Number of gallons sold;
• Price paid per gallon, including tax; and
• The words Nonhighway Use Motor Vehicle Fuels or Tax-Credit Gasoline printed or stamped on the invoice.

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