(a) The comptroller shall send an original invoice along with any stamps shipped to a distributor.
(b) The invoice shall be issued in duplicate and numbered consecutively. The invoice must show:
(1) the date of sale;
(2) the name and address of the distributor;
(3) the number of stamps;
(4) the serial numbers of the stamps; and
(5) the denomination and value of the stamps.

(c) The distributor shall have the original invoice available at all times for four years for inspection by the comptroller and the attorney general.