(1) (a) A user claiming a refund for taxes paid to a supplier shall retain on file a receipt or invoice, or a microfilm or microfiche of the receipt or invoice, evidencing the purchase of special fuel and the payment of the tax. (b) The commission may require the user to furnish summaries or copies of original documentation substantiating the amount of refund claimed.

(a) A user claiming a refund for taxes paid to a supplier shall retain on file a receipt or invoice, or a microfilm or microfiche of the receipt or invoice, evidencing the purchase of special fuel and the payment of the tax.

(b) The commission may require the user to furnish summaries or copies of original documentation substantiating the amount of refund claimed.

(2) If the payer of this tax or the person dealing in special fuel does not maintain records in this state so that an audit of the records may be made by the commission or its representative, that person may be required to: (a) forward the necessary records to the commission for examination; or (b) pay the necessary expenses for an auditor of the commission to travel to the location of the records outside of this state to make an examination.

(a) forward the necessary records to the commission for examination; or

(b) pay the necessary expenses for an auditor of the commission to travel to the location of the records outside of this state to make an examination.

(3) Funds collected under this section: (a) shall be deposited with the state treasurer; and (b) are dedicated credits for the commission.

(a) shall be deposited with the state treasurer; and

(b) are dedicated credits for the commission.