For each virtual currency transaction at a licensee's virtual currency kiosk, the licensee shall provide a user with a receipt that: (1) Complies with the requirements of § 51A-17-96 ; (2) Is available to the user both electronically and in paper form; and (3) Contains: (a) A description of the type, value, and precise time of the transaction; (b) A list of each applicable virtual currency address, together with any unique identifiers used to permanently reference transactions on distributed ledgers; (c) The exchange rate, to United States dollars; (d) A statement of the refund policy pursuant to § 51A-18-7 ; and (e) A full listing of all fees and charges applied to the transaction. Source: SL 2026, ch 193 , § 5.