Section 28-5617 - Vendors; receiptA. A vendor of use fuel, the use of which is taxable under this article, who sells and delivers the use fuel into a fuel tank shall give the user a receipt for the use fuel. The receipt shall include the following: 2. The seller's name and address.3. The number of gallons purchased.4. The type of fuel purchased.5. The price per gallon of the fuel.7. Other information required by the director.B. A person who is the owner of use fuel that is contained in bulk storage and who permits the fuel to be delivered into the fuel tank of a motor vehicle for which the person is not the owner or lessee: 1. Is presumed to be a vendor of use fuel.2. Shall comply with the requirements in this article for vendors of use fuel.