(1) The commissioner shall give to the depositing insurer vouchers as to all assets and securities deposited by it in this state through the commissioner as provided in this code.
(2) The commissioner shall keep a record of the assets and securities comprising each deposit, showing as far as practical the amount and market value of each item, and all transactions relative to the deposits.
(3) The commissioner and the state of Montana do not have liability as to the safekeeping of any deposit by the depositary or custodian of the deposit.