.07 Gallonage Records.

A. Refund claimants for a motor fuel tax shall maintain an accurate record of metered gallons used for highway as well as for non-highway purposes.

B. Refund claimants for aviation fuel tax shall maintain an accurate record of metered gallons used in taxable and nontaxable modes of operation.

C. Refund claim information shall be reported on forms prescribed by the Comptroller.